CLA-2-44:OT:RR:NC:N1:130
Mr. Don Tashman
Loaded Boards, Inc.
10575 Virginia Ave.
Culver City, CA 90232-3520
RE: The tariff classification of bamboo core boards, bamboo veneers, and cork sheet from China
Dear Mr. Tashman:
In your letter, dated June 15, 2021, you requested a binding tariff classification ruling. The ruling was requested on bamboo core panels, bamboo veneers, and cork sheet from China. Product information and photographs were submitted for our review.
The first product under consideration is bamboo core panels imported in a multitude of sizes. The rectangular core panels measure approximately 102cm to 132cm long by 26cm to 27cm wide by 7mm to 9.6mm in thickness. The panels are constructed of a single layer of rectangular bamboo strips bonded together side-by-side to form an expanse . Each panel is straight-cut along its edges and ends. After importation, the panels are combined with bamboo and cork veneers, as well as other materials, for the manufacturing of skateboard decks.
While the bamboo strips are laminated together, the resulting panel is not multilayered, and is therefore not plywood, a veneered panel, or similar laminated wood of heading 4412. Instead, the panels are edge-glued lumber.
The applicable subheading for the bamboo core panels will be 4421.91.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Of bamboo: Other: Edge-glued lumber. The rate of duty will be free.
The second product under consideration is bamboo veneers, also imported in multiple sizes. The veneers measure approximately 27cm to 166cm long by 26cm to 132cm wide by 0.5mm to 1.3mm in thickness. Like the core panels, they are formed from a single layer of bamboo strips bonded side by side. These veneers are sliced off a block of laminated wood.
While the veneers are the same construction as the bamboo core panels, they measure only 0.5mm to 5.6mm in thickness. The language of heading 4408, HTSUS, provides for “sheets for veneering (including those obtained by slicing laminated wood)…sawn lengthwise, sliced, or peeled…of a thickness not exceeding 6mm.” This language plainly describes the instant veneers. Therefore, the instant veneers are classifiable in heading 4408 as “sheets for veneering”.
The applicable subheading for the bamboo veneers will be 4408.90.0197, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Other. The rate of duty will be free.
The third product under consideration is cork sheet or veneer. The product is a sheet of agglomerated cork measuring approximately 26cm to 32cm wide by 102cm to 165cm long by 1mm in thickness.
The cork may be backed with polyester textile for reinforcement.
The Explanatory Notes to the Harmonized System for Chapter 45 provide that “agglomerated cork” is manufactured by agglomerating granulated, crushed, or ground cork under heat and pressure, with or without a binder. The uniform, homogeneous appearance of the cork sheet indicates that it consists of agglomerated cork. The ENs also provide that cork sheet may be reinforced with a textile backing. Therefore, the cork sheet, whether or not reinforced, falls squarely within the limits of Chapter 45.
The applicable subheading for the cork sheet will be 4504.10.5000, HTSUS, which provides for Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.91.9400, 4408.90.0197, and 4504.10.5000, 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 4421.91.9400, 4408.90.0197, and 4504.10.5000, 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, including information on exclusions and their effective dates, 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.
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