CLA-2-94:OT:RR:NC:N4:433
Amy Davidson
Compliance Manager
Tumac Lumber Company, Inc.
805 SW Broadway, Suite 1500
Portland, OR 97205
RE: The tariff classification of bamboo desktops from Vietnam.
Dear Ms. Davidson:
In your letter dated November 14, 2014, you requested a tariff classification ruling. Descriptive literature and a photo were provided.
. The merchandise concerned is described as ready-to-assemble desktops made of three layers of bamboo laminated strips. The tops have a thickness of 0.75 inches, and are further worked by rounding the edges and corners. The tops will be imported in the following sizes: 31.75 x 63.25 inches (806.5 mm x 1606.6 mm) and 31.75 x 79.25 inches (806.5 mm x 2013.0 mm). These tops are cut to size specifically for desks. After importation, the tops will be installed on desk frames.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), state, in pertinent part, that Chapter 94 covers “Parts” whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific feature as parts designed solely or principally for an article of those headings; they are classified in this Chapter when not more specifically covered elsewhere.
Examination of the photo indicates that the two boards are further sawn to 45o angles along one of their edges forming a miter joint, are connected together at right angles forming a 90o angled corner, and are place on top of a double metal frame. Based on the photo, the tops do not appear to be ready for assembly as additional woodworking is required of the rectangular boards. In spite of further processing, the boards are cut to sizes and have rounded edges and corners, and moreover have the dimensions of desktops suitable for use in the manufacture of desks. As such, we are of the opinion that the bamboo boards qualify as desktops, and therefore are classified as parts of furniture of heading 9403, HTSUS.
The applicable subheading for the bamboo desktops will be 9403.90.2580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of cane, osier, bamboo or similar materials: 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division