The tariff classification of strand woven bamboo flooring from China

N017610 October 22, 2007 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4690 Mr. Gerald J. Bresnihan C. H. Powell Company 478 Wando Park Blvd. Mt. Pleasant, SC 29464 RE: The tariff classification of strand woven bamboo flooring from China Dear Mr. Bresnihan: In your letter dated September 18, 2007, on behalf of Standard Plywood Inc., dba/ Anderson Hardwood Floors, you requested a tariff classification ruling. The ruling was requested on strand woven bamboo flooring. Two representative samples were submitted. The samples are tongued and grooved boards measuring approximately 5” wide x 3/8” thick. Each board consists of an agglomerated mass of bamboo, produced by combining shredded strips of bamboo with resin and pressing together under high heat and pressure. The boards do not consist of glued, assembled strips or layers of bamboo. The two samples vary in color, a result of different moisture contents of the bamboo. The surface of the flooring is finished with multiple coats of polyurethane with aluminum oxide. The applicable subheading for the strand woven bamboo flooring, described above, will be 4418.90.4690, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood. The rate of duty will be 3.2 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division