CLA-2-44:OT:RR:NC:1:130
Mr. Ryan J. Peters
Penn Wood Products, Inc.
102 Locust Street
East Berlin, PA 17316
RE: The tariff classification of bamboo building components from China
Dear Mr. Peters:
In your letter, dated September 5, 2020, you requested a binding tariff classification ruling. Your submission requested the classification of multiple bamboo building components. Product information and photos were submitted for our review.
The products under consideration are each constructed wholly of laminated bamboo strips or strand bamboo. They include continuously shaped flooring moldings and stair components, as well as floor vents. The moldings are constructed in the following profiles: T-molding, reducer, quarter-round, and threshold. The stair components include stair nosing, stair treads, and stair risers. The floor vents cover HVAC vent openings and may either be single-piece, drop-in vents or framed vents that are flush with the floor. You indicate that the components are sanded but unfinished.
Each of these items are described by the term “Builders’ joinery of wood”, as provided for in heading 4418, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes (ENs) to heading 4418 explain that the term “builders’ joinery” references wood builders’ fittings, such as doors, stairs, and the like. The ENs require that goods must be recognizable articles utilized in the construction of a building in order to be classifiable in heading 4418. Vents, stair components, and flooring moldings all meet this requirement.
The applicable subheading for the bamboo flooring moldings, stair components, and vents will be 4418.91.9095, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Of bamboo: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4418.91.9095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4418.91.9095, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
The flooring moldings may be subject to antidumping duties and countervailing duties (AD/CVD) for wood moldings and millwork from China. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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