CLA-2-44:OT:RR:NC:1:230
Ms. Gina Robledo
Kuehne & Nagel, Inc.
2660 Sarnen Street, Suite 100
San Diego, CA 92154
RE: The classification of engineered bamboo flooring from China
Dear Ms. Robledo:
In your undated letter received in this office on June 22, 2017, you requested a binding classification ruling on behalf of your client, Cali Bamboo, LLC. The ruling was requested on engineered bamboo flooring. A sample was submitted for our review and will be retained for reference.
The subject flooring is marketed as “Antique Java Fossilized Bamboo Flooring”. The sample is a flooring panel measuring approximately 7 5/8” (W) and 14.3 mm thick. In their condition as imported, the panels are 72 7/8” in length. The panel consists of eight plies. The face ply is a 3.2 mm thick veneer of strand woven bamboo. The core consists of eucalyptus veneers, and the back ply is a poplar veneer. None of the plies exceeds 6mm in thickness. The grain of each ply runs at a 90 degree angle to that of the subsequent plies. The panels are tongued and grooved on all edges and ends, and have been finished with 13 layers of a clear coat, scratch- resistant finish that does not obscure the grain of the wood.
In your request, you suggest that the flooring panels are classifiable under subheading 4418.73.7000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Additional U.S. Note 4(b) to Chapter 44 states that heading 4418 includes multi-layer assembled flooring panels having a face ply of 4 mm or more in thickness. While this flooring panel is multi-layer and assembled, it has a face ply measuring only 3.2 mm in thickness. Therefore, classification of this product in heading 4418 is precluded.
The flooring panel meets the definition of “plywood”, which is specifically provided for under heading 4412, HTSUS. “Plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) as “consisting 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.” Therefore, the engineered bamboo flooring panel is classifiable under heading 4412, HTSUS.
The applicable subheading for the bamboo plywood 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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division