The tariff classification of bamboo flooring panels from China

N113964 August 2, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9100 Mr. John Troendle Crescent Hardwood Supply 1101 Sams Avenue Harahan, LA 70123 RE: The tariff classification of bamboo flooring panels from China Dear Mr. Troendle: In your letter dated July 7, 2010 you requested a tariff classification ruling. The ruling was requested on bamboo flooring panels. The bamboo flooring panels are composed of three layers. Each layer consists of strips of bamboo measuring approximately 4mm (face layer), 4mm (core layer), and 4mm (back layer). The bamboo wear layers all run in the same direction laminated together with a waterproof adhesive. The bamboo flooring panels are tongue and grooved on all four sides. The surface of the top layer is finished with a clear coat UV cure aluminum oxide. The bamboo flooring panels will be imported in sizes of 36" (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 panels will be 4418.72.9100, Harmonized Tariff Schedule of the United States (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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division