CLA-2-46:OT:RR:NC:2:230

Ms. Vithya Om
Continental Agency, Inc.
1400 Montefino Avenue
Suite 200
Diamond Bar, CA 91765

RE: The tariff classification of bamboo wall panels from China

Dear Ms. Om:

In your letter dated January 21, 2014, you requested a tariff classification ruling on behalf of your client, Home Legend, LLC.

The ruling was requested on bamboo wall panels. Photographs and product specifications were submitted for our review.

The wall panels are composed of 1mm thick x 20mm wide strips of bamboo. The bamboo strips are interlaced and secured together with glue. The panels will be imported in sheets measuring 4’ x 8’. The finished articles have no trim, borders or backing material.

The applicable subheading for the bamboo wall panels will be 4601.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): Other (than mats, matting, and screens of vegetable material): Of bamboo: Other (than plaits and similar products of plaiting materials, whether or not assembled into strips). The rate of duty will be 6.6 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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division