The tariff classification of bamboo flooring from China or the Netherlands

NY 807421 March 23, 1995 CLA-2-44:S:N:N8:230 807421 CATEGORY: Classification TARIFF NO.: 4412.29.5000 Ms. Lisa C. Schneider Associated Customhouse Brokers, Inc. 1099 Jay St., Bldg C-5 P.O. Box 22670 Rochester, NY 14692-2670 RE: The tariff classification of bamboo flooring from China or the Netherlands Dear Ms. Schneider: In your letter dated February 9, 1995, which was received in our office on March 2, 1995, you requested a tariff classification ruling. The request was made on behalf of the importer, Plyboo America Inc. A sample of the product to be classified was submitted. It is a plank or board measuring 3-3/4 inches wide by 23-1/2 inches long by 9/16 inch thick. It consists of three layers of bamboo laminated together each measuring 3/16 inch thick. Each layer is composed of edge-glued strips of bamboo and the grain of each layer runs in the same direction. The bamboo board is tongued and grooved on the edges and on the ends. The bottom surface of the board has two broad grooves running down the length and the top surface is varnished. The bamboo board is sold and used as flooring. This manufactured bamboo product is not classifiable in chapter 14 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) because the material in this chapter has to be basically in a raw form. In addition, it is not classifiable in chapter 46 of the HTSUSA because it is not "plaiting material" as the expression is defined in Note 1 of Chapter 46. For tariff classification purposes, bamboo may be considered wood, according to chapter Note 6 of Chapter 44, HTSUSA. In the condition as imported, the bamboo flooring falls within the description of heading 4412, HTSUSA, which includes laminated wood similar to plywood and veneered panels. The applicable subheading for the bamboo flooring will be 4412.29.5000, HTSUSA, which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; other; other (than plywood). The rate of duty will be 3.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport