The tariff classification of horizontal bamboo flooring from China

N106018 June 9, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9100 Mr. Daniel Percival East-West Associates, Inc. 4821 Northam Street La Miranda, CA 90638 RE: The tariff classification of horizontal bamboo flooring from China Dear Mr. Percival: In your letter dated May 5, 2010 you requested a tariff classification ruling on behalf of your client Cali Bamboo, LLC. The ruling was requested on horizontal bamboo flooring. A sample was submitted for our review. The sample is a bamboo flooring panel measuring 6” L x 3 ¾” W x 5/8” in thickness. The bamboo flooring is composed of three layers. Each layer consists of strips of bamboo measuring approximately 4 mm (face layer), 8 mm (core layer), and 4 mm (back layer). The grains of all of the strips and layers run in the same direction. The edges of the laminated bamboo flooring panel are tongued and grooved. The surface of the top layer is finished with aluminum oxide. The horizontal bamboo flooring will be imported in sizes of 37 ¾” (L) x 3 3/4” (W) x 5/8” thick. Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. Additional U. S. Note 4 (b) of Chapter 44 of the Harmonized Tariff Schedule of the United States (“HTSUS”) states that: multi-layer assembled flooring panels having a face ply 4 mm or more in thickness are to be included in heading 4418. The applicable subheading for the bamboo flooring will be 4418.72.9100, HTSUS, which provides for: Builders’ joinery and carpentry of wood, …: Assembled flooring panels: Other, multilayer: Other (than having a face ply more than 6 mm in thickness): Of unidirectional bamboo. The rate of duty will be free. 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