CLA-2-44:RR:E:NC:2:230
Mr. Robert Doyle
Affiliated Customs Brokers Ltd.
411, rue des Récollets
Montreal, Quebec H2Y 1W3
Canada
RE: The tariff classification of bamboo flooring from China
Dear Mr. Doyle:
In your letter dated May 8, 2007, on behalf of your client, J. Sonic Services Inc., you requested a tariff classification ruling.
The ruling was requested on four types of bamboo flooring, identified as “horizontal non-engineered flooring, vertical non-engineered flooring, horizontal engineered flooring and vertical engineered flooring”. Descriptive literature was submitted.
All four types of bamboo flooring consist of glued and/or laminated boards measuring 15 mm thick, 86 mm to 150 mm wide. The edges and ends are tongued and grooved and the surface is finished with polyurethane and aluminum oxide.
The “horizontal non-engineered flooring” consists of three layers of bamboo strips laminated together. Each layer is over 4 mm and under 6 mm thick and is composed of bamboo strips edge-glued together on their narrow edges.
The “vertical non-engineered flooring” consists of multiple strips of bamboo glued together on their wide surfaces. This flooring is referred to as having an “edge grain” which runs throughout the thickness of the board. This flooring does not have a multilayer construction.
The “horizontal engineered flooring” consists of three layers laminated together. The face ply, which is over 4 mm and under 6 mm thick, is composed of bamboo strips edge-glued together. The middle ply and the bottom ply are composed of poplar wood.
The “vertical engineered flooring” consists of three layers laminated together. The face ply, which is over 4 mm and under 6 mm thick, is composed of narrow bamboo strips glued together. The middle ply and the bottom ply are composed of poplar wood.
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUS) is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.
Additional U.S. Note 4 (b) of Chapter 44, HTSUS, (a chapter note added in 2007) states that multilayer assembled flooring panels having a face ply 4 mm or more in thickness are included in heading 4418.
The applicable subheading for the “horizontal non-engineered flooring,” the “horizontal engineered flooring” and the “vertical engineered flooring,” all of which consist of multilayer bamboo flooring panels having a face ply 4 mm or more in thickness, will be 4418.72.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ joinery and carpentry of wood: other multilayer assembled flooring panels. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the “vertical non-engineered flooring,” which consists of bamboo flooring panels, composed of glued vertical strips of bamboo, not having a multilayer construction, will be 4418.79.0000, HTSUS, which provides for builders’ joinery and carpentry of wood: other assembled flooring panels. The rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division