CLA-2-44:OT:RR:NC:2:230
Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
RE: The tariff classification of bamboo flooring from China
Dear Mr. Gomez:
In your letter dated August 25, 2008, on behalf of the importer, David P. Reichwein, dba – DPR, Inc., you requested a tariff classification ruling.
The ruling was requested on five flooring products, representative samples of which were submitted. The products are: (1) solid cypress flooring, (2) solid white oak flooring, (3) horizontal bamboo flooring, (4) strand woven bamboo flooring, and (5) laminate flooring.
The horizontal bamboo flooring is a three-layer laminated wood board measuring approximately 3 ¾” wide x 5/8” thick. It is composed of three layers of bamboo strips laminated together so that the grains of all the layers run in the same direction. Each layer is composed of bamboo strips placed edge to edge in a horizontal grain orientation. The face layer is approximately 5 mm thick and is finished with a clear scratch-resistant coating. The edges and ends of the laminated bamboo flooring are tongued and grooved
The applicable subheading for the horizontal bamboo flooring described above 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.
The strand woven bamboo flooring is a board, 3 ¾” wide x ½” thick, composed of agglomerated strands of bamboo and resin. A cross-section view of the board shows an agglomerated mass of shredded, irregularly-shaped strips of bamboo. It is not composed of layers. The board is tongued and grooved on the edges and ends and is surface finished.
The applicable subheading for the strand woven bamboo flooring described above will be 4418.90.4605, HTSUS, which provides for: Builders’ joinery and carpentry of wood: Other (than assembled flooring panels and certain enumerated products): 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/.
The solid cypress wood flooring is a wood board measuring 3 ¼” wide x ¾” thick, tongued and grooved on the edges and ends. The top surface is finished with a glossy scratch-resistant coating.
The solid white oak flooring is a wood board measuring 3 ¼” wide x 11/16” thick, tongued and grooved on the edges and ends. The top surface is stained and finished with a glossy scratch-resistant coating.
Your inquiry does not provide enough information for us to give a classification ruling for these products. Your request for a ruling for these products should include a detailed description of the finishing applied to the surface. Identify each type of coating applied, and state the purpose of each coating. In addition, please verify the composition of these products because you describe them as being assembled and having a surface and a backing.
The laminate flooring is a board, 4” wide x ½” thick, composed of wood fiberboard. It has a laminated “wood grain” finished surface and is tongued and grooved with an interlocking profile.
Your inquiry does not provide enough information for us to give a classification ruling for this product. Your request for a classification ruling for the laminate flooring should include the following information: the density of the wood fiberboard (not including the surface laminate) expressed in grams per cubic centimeter; a description of the manufacturing process of the fiberboard (either by the dry production method or the wet production method); the amount of resin included in the fiberboard (percent by weight); a detailed description of the materials laminated to the top surface and to the back surface; a description of how the surface materials are laminated to the fiberboard (e.g., with synthetic resin).
When this information is available, you may wish to consider resubmission of your ruling request for the solid wood flooring and the laminate flooring. If you decide to resubmit your request, please include a copy of this letter. The representative samples submitted will be retained in our office for 60 days pending resubmission of your ruling request.
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