CLA-2-44:OT:RR:NC:2:230
Mr. Andrew Diehl
Teragren LLC
12715 Miller Road
# 301
Bainbridge Island, WA 98310
RE: The tariff classification of multilayer, bamboo-faced flooring panel from China
Dear Mr. Diehl:
In your letter dated October 12, 2012, you requested a tariff classification ruling.
The ruling was requested on a multilayer, bamboo-faced flooring panel. The panel measures 72” (L) x 5 ½” (W) x ½” thick. The edges and ends of the panel are tongued and grooved. The panel consists of two layers laminated together. The face layer is a 3mm thick veneer of strand woven bamboo. The back layer measures approximately 9.7mm thick and consists of 8 plies of Eucalyptus wood laminated together so that their grains run at angles to each other. The panel is finished with a UV cured polyurethane coating.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative Section or Chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the Heading and Legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4-digit headings and the 6-digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 44.12 describe the term "plywood" as follows: Plywood consist(s) of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle; this gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core". According to the submitted description, composition, and construction of the subject merchandise, the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS.
The applicable subheading for the bamboo-faced flooring panels will be 4412.10.0500, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Of bamboo: Plywood. The rate of duty will be 8 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division