CLA-2 OT:RR:CTF:TCM H194699 KSH/ARM
Kamino International Transport Inc.
514 Eccles Avenue
San Francisco, CA 94080
Attn: Donna Van Den Broeke
RE: Classification of bamboo strand sheet
Dear Ms. Van Den Broeke:
This is in response to your request of October 5, 2011, on behalf of Smith and Fong Co., for a binding ruling on the tariff classification of bamboo strand sheet under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise at issue is identified as “Strand Veneer” items BP23698PD-NAUF, BP-24898PD-NAUF, BP-1872PD, BP-1872PH and BP-1872NEO. It is made from shredded bamboo strips, measuring ¼” x ¾” x 72”, that are dipped into an adhesive resin and compressed into a solid block. The compressed block is then sliced into sheets, in thicknesses of 2.5 mm or 4 mm. These compressed bamboo sheets are marketed as veneer to be cut for edge banding purposes to give the appearance of a solid wood or to be laminated to inferior surfaces to create panels.
ISSUE:
Whether compressed bamboo sheets are classified as veneer in heading 4408, HTSUS, or as an other article of wood in heading 4421, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.
4408.90 – Other
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4421 Other articles of wood
4421.90 Other
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The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The EN to heading 4408, HTSUS, reads in relevant part:
This heading applies to wood, whether actually to be used for veneering or making plywood or for other purposes (for violins, cigar boxes, etc.), in sheets of a thickness not exceeding 6 mm (excluding any reinforcing material), obtained by sawing, slicing or peeling (rotary cutting), whether or not smoothed, dyed, coated or impregnated, or reinforced with paper or fabric backings, or in decorative sheets imitating marquetry.
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Sheets for veneering are also produced by slicing blocks of laminated wood as a substitute for veneer sheets made by the traditional method.
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The EN to heading 4421, HTSUS, provides in relevant part:
This heading covers all articles of wood manufactured by turning or by any other method, or of wood marquetry or inlaid wood, other than those specified or included in the preceding headings and other than articles of a kind classified elsewhere irrespective of their constituent material (see, for example, Chapter Note 1).
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Heading 4421, HTSUS, is a catch-all provision for articles of wood that cannot be classified elsewhere in the chapter. Therefore, if the bamboo strand sheet can be classified elsewhere in Chapter 44, HTSUS, it cannot be classified in heading 4421, HTSUS.
The instant merchandise consists of shredded strips of bamboo that is agglomerated with resin under high heat and pressure. The resulting blocks are sliced to a thickness of either 4 mm or 2.5 mm. The resulting merchandise is marketed for edge banding purposes or to be laminated to inferior surfaces to create panels.
The terms of heading 4408, HTSUS, state in part that the heading applies to sheets for veneering including those obtained by slicing laminated wood. The instant merchandise is not obtained by slicing laminated wood. Rather, the sheets for veneering are obtained by slicing agglomerated wood. Agglomerated wood is not a true solid wood or laminated wood. Also, the ENs describe a manufacturing process different than the process utilized to produce the instant merchandise. However, nothing in the terms of the heading or the ENs excludes agglomerated sheets for veneering of the requisite thickness from heading 4408, HTSUS. Consequently, the compressed bamboo sheet, sliced to a thickness of either 4 mm or 2.5 mm from agglomerated wood and used for veneering, is classified in heading 4408, HTSUS. Insofar as the compressed bamboo sheet is classified in heading 4408, HTSUS, consideration of heading 4421, HTSUS, is not necessary.
HOLDING:
By application of GRI 1, the compressed bamboo sheet is classified as veneer of heading 4408, HTSUS. The compressed bamboo sheet is specifically provided for under subheading 4408.90.01, HTSUS, as “Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other.” The 2012 column one, general rate of duty is 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/.
A copy of this ruling letter should be attached to the entry documents filed
at the time the goods are entered. If the documents have been filed without a copy, this
ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Ieva K. O’Rourke, Chief
Tariff Classification and Marking Branch