CLA-2-44:OT:RR:NC:2:230
Mr. Douglas P. Beebe
Affiliated Customs Brokers USA, Inc.
193 West Service Road
PO Box 2421
Champlain, NY 12919
RE: The tariff classification of bamboo flooring from China
Dear Mr. Beebe:
In your letter dated September 3, 2008, on behalf of your client, Goodfellow Inc., you requested a tariff classification ruling.
The ruling was requested on three types of bamboo flooring: (1) horizontal bamboo flooring, (2) vertical bamboo flooring and (3) “uniclic” woven strand bamboo flooring. Representative samples of each were submitted.
(1) The horizontal bamboo flooring, as represented by the sample, consists of a three layer laminated board measuring approximately 3 ¾” wide x 9/16” thick. It is composed of three layers of bamboo strips laminated together so that the grains of all the layers run in the same direction. Each layer is composed of bamboo strips placed edge to edge in a horizontal grain orientation. The face ply is stated to be 4 mm thick. However, we find that the face ply of the sample is under 4 mm thick, being slightly over 3 mm thick. The edges and ends of the horizontal bamboo flooring are tongued and grooved. The surface is prefinished with UV cured aluminum oxide and urethane.
Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.
Additional U. S. Note 4 (b) of Chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS) states that multi-layer assembled flooring panels having a face ply 4 mm or more in thickness are to be included in heading 4418.
Multi-layer assembled flooring panels having a face ply under 4 mm in thickness are classifiable in heading 4412.
The applicable subheading for the horizontal bamboo flooring, described above, having a face ply under 4 mm in thickness, will be 4412.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Of bamboo: Other (than plywood). The rate of duty will be free.
(2) The vertical bamboo flooring is a laminated wood board measuring approximately 15 mm thick x 3 ¾” wide. It is composed of multiple strips of bamboo laminated together on their wide surfaces, in a vertical grain direction. (This composition is not a multi-layer construction having a face ply, like the horizontal bamboo flooring described above.) The edges and ends are tongued and grooved, and the surface is prefinished with UV cured aluminum oxide and urethane.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
Currently, the classification of merchandise similar to the vertical bamboo flooring, described above, is under review in our Headquarters office. Thus, pursuant to 19 C.F.R. §177.7(a), a ruling can not be issued for this product. However, you may resubmit your request for a ruling for the vertical bamboo flooring at a later time. In the interim, please refer to rulings presently in effect for this type of merchandise (N009461, N010035, N010868 and N011396).
(3) The “uniclic” woven strand bamboo flooring is a board, 3 ½” wide x ½” thick, composed of agglomerated strands of bamboo and resin. A cross-section view of the board shows an agglomerated mass of compressed irregularly-shaped strips or strands of bamboo embedded in resin. It is not constructed of assembled strips or layers. The board is tongued and grooved on the edges and ends with a “uniclic” interlocking profile. The surface is prefinished with UV cured aluminum oxide and urethane.
The applicable subheading for the “uniclic” woven strand bamboo flooring will be 4418.90.4605, HTSUS, which provides for: Builders’ joinery and carpentry of wood: Other (than assembled
flooring panels and certain enumerated products): Wood flooring. 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/.
The “uniclic” woven strand bamboo flooring, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 3rd Floor, Ronald Reagan Building, 1300 Pennsylvania Avenue, NW, Washington, DC 20229.
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