CLA-2-44:OT:RR:NC:4:434
John Malley
Silvershot, Inc.
14 Drake Landing Gardens
Okotoks, T1S0P8
Canada
RE: The tariff classification of a rig mat from China
Dear Mr. Malley:
In your letter, dated March 28, 2024, you requested a tariff classification ruling. Photos and a description of the items were submitted for our review.
The bamboo rig mat is constructed of strand bamboo and steel and measures 39 feet long by 8 feet wide by 7 inches thick, although you state that occasionally the mats may be imported in lengths of 20 feet. Steel forms the framework of the rig mat, while bamboo slats provide the driving surface for vehicles to traverse. The bamboo slats are constructed of three layers of strand bamboo bonded together with glue and bolts. The bamboo is coated with an anti-slip coating consisting of polyurethane and crushed glass. The side rails are removable for mat repairs and maintenance.
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 GRI will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 is applicable.
The rig mats are constructed of materials that are prima facie classifiable in different headings, i.e., bamboo and steel. They are therefore composite goods within the meaning of GRI 3(b). GRI 3(b) states, in pertinent part:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. While the steel predominates in weight and also provides the mat framework, it is the bamboo slats that provide the surface that will support moving vehicles. The frame appears to function mainly to hold the slats in formation. Therefore, we find that it is the bamboo slats that impart the essential character of the mats.
The applicable subheading for the bamboo rig mats will be 4421.91.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Of bamboo: Other: Other: Other: Other. The rate of duty will be 3.3 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.91.9880, 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, 9903.88.03, in addition to subheading 4421.91.9880, 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 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. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division