The tariff classification of strand woven bamboo flooring from China

N181426 September 16, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Ms. Esther Kim Janet M. Kim Customs Broker 15342 Hawthorne Boulevard Suite #212 Lawndale, CA 90260 RE: The tariff classification of strand woven bamboo flooring from China Dear Ms. Kim: In your letter dated August 17, 2011, you requested a tariff classification ruling on behalf of your client, J-Sonic Services, Inc. The ruling was requested on bamboo flooring panels of a strand woven construction. A representative sample was submitted for our review. The flooring panel has been tongued and grooved on all edges and ends and measures approximately 915mm (l) x 92mm (w) x 12mm thick. The panel consists of a 10mm thick face layer of an agglomerated mass of bamboo that has been produced by compressing shredded strips of bamboo with resin under high heat and pressure. The back is a 2mm thick layer of cork. The applicable subheading for the strand bamboo flooring will be 4418.90.4605, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other (than certain enumerated items: Other: Wood flooring. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division