The tariff classification of bamboo flooring panels from China

N185204 October 14, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.10.9000 Mr. Bruce R. Baxter Wellmade Floor Coverings Int’l, Inc. 26300 SW 95th Avenue Suite 103 Wilsonville, OR 97070 RE: The tariff classification of bamboo flooring panels from China Dear Mr. Baxter: In your letter dated September 7, 2011, you requested a tariff classification ruling. The ruling was requested on a bamboo flooring panel. A representative sample was submitted for our review. The submitted sample is a flooring panel measuring approximately 5” wide x 3/8” thick x 9 3/8” long. You state that the flooring panels will be imported in 48” lengths. The edges and ends are tongued and grooved. The product consists of three layers: a 2mm-thick wear layer of 2 cm-wide strips of bamboo, glued edge to edge; a 6mm-thick core layer of medium density fiberboard (MDF); and a 1.5 mm-thick back layer of poplar. The panel is finished with clear acrylic/urethane and aluminum oxide. The applicable subheading for the bamboo flooring panel will be 4412.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plywood, veneered panels and similar limited wood: Of bamboo: Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division