CLA-2-44:OT:RR:NC:2:230
Ms. Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Avenue South
San Francisco, CA 94080
RE: The tariff classification of bamboo boards from China
Dear Ms. Van Den Broeke:
In your letter dated June 16, 2010 you requested a tariff classification ruling on behalf of your client Smith & Fong Co. The ruling was returned to you for additional information which was resubmitted to this office on July 23, 2010.
The ruling was requested on two styles of bamboo boards. Two samples were submitted for our review. Style # DL-2496A-NAF-/FSC is composed of 5mm thick strips of “flat grain bamboo”. The horizontally oriented bamboo strips are laminated together on their wide faces and the grains run together in the same direction. The laminated flat grain bamboo strip board will be used in the manufacturing of furniture and will be imported in sizes of 2” x 4” x 96”. The edges and ends are square-cut and not further worked.
The applicable subheading for style# DL2496A-NAF/FSC the “flat grain bamboo boards” 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.
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 second style # SL-6672PD is identified as “dark strand bamboo”. It is a rectangular board composed of shredded bamboo and an adhesive, compressed together. The boards will be imported in sizes of 6” x 6” x 72”.
Your inquiry does not provide enough information to give a classification ruling on the “dark strand bamboo board” product described above. Your request for a ruling on these products should include the following additional information: a description of the shape and size of the shredded bamboo pieces in their condition at the time of mixing with the adhesive, the identity of the adhesive, the percentage by weight of the bamboo and the adhesive, whether the bamboo pieces are oriented in any special way when mixed with the adhesive. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter.
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division