CLA-2-44:OT:RR:NC:N5:130
Mr. Oscar Palacios
C.H. Robinson Int'l.
180 E. Ocean Blvd.
Long Beach, CA 90008
RE: The tariff classification of bamboo boards from China
Dear Mr. Palacios:
In your letter, dated January 30, 2024, you requested a binding tariff classification ruling on behalf of your client, MOSO North America, Inc. The request was returned to you for additional information, which was received by this office on March 4, 2024. The ruling was requested on strand bamboo dimensional lumber boards, siding panels, and decking boards. Samples and product information were submitted for our review.
The products under consideration are three types of boards, each constructed of strand bamboo, i.e., bamboo strands agglomerated with resin under heat and high pressure to form blocks.
The first product is dimensional lumber boards made from strand bamboo. The boards are generally rectangular and planed. The corners are slightly rounded, most likely during the planing process. The boards come in nominal 1x4, 1x6, 1x12, 2x2, 2x4, and 2x6 sizes. The boards range from 6 to 8 feet in length.
The second product is bamboo siding boards. The boards are continuously shaped along their edges and ends. The ends are shaped with a rounded tongue and groove profile, and the edges are shaped with a rabbet (step cut) on one edge and an inverted rabbet with a kerf on the opposite edge. A photo is provided of a third style which has a large groove along its face. The siding boards come in nominal 1x6 and 1x7 sizes and are 6 feet in length. The boards measure 20mm in actual thickness. The boards are applied to the exterior sides of a building.
The third product is bamboo decking boards. The boards are continuously shaped with either a groove on one edge or both edges. Hidden fasteners are inserted into the grooves for installation. One style has 8 continuously shaped rounded grooves along the back of the decking boards. The boards come in nominal 1x4, 1x6, and 1x8 sizes and are 6 feet in length. The boards measure 20mm in actual thickness. The boards are used in the construction of outdoor decking surfaces.
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. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The dimensional lumber boards are undedicated building materials that are not described by any specific heading in the HTSUS. The bamboo siding boards are recognizable articles that are used in the construction of a building. Builders' joinery of heading 4418 is defined as recognizable articles used in the construction of a building. Decks, while they are constructed, are not specifically components of building. Therefore, deck boards are not recognizable articles used in the construction of a building. They are also not identifiable as flooring.
The applicable subheading for the strand bamboo dimensional lumber boards will be 4421.91.9880, HTSUS, which provides for Other articles of wood: Other: Of bamboo: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the strand bamboo siding boards will be 4418.91.9195, 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.
The applicable subheading for the strand bamboo decking boards will be 4421.91.9880, HTSUS, which provides for Other articles of wood: Other: Of bamboo: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4421.91.9880 and 4418.91.9195, 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 subheadings 4421.91.9880 and 4418.91.9195, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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.
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