CLA-2-44:OT:RR:NC:2:230
Donna L. Bade, Esq.
Sandler, Travis & Rosenberg, P.A.
225 W. Washington St., Suite 1550
Chicago, IL 60606
RE: The tariff classification of bamboo plywood flooring from Indonesia
Dear Ms. Bade:
In your letter dated July 29, 2008, on behalf of your client, Armstrong World Industries Inc., you requested a tariff classification ruling.
The ruling was requested on bamboo engineered flooring. A representative sample was submitted.
The sample is a 7-ply laminated wood board measuring ½” thick x 5” wide. The flooring will be imported in random lengths from 18” to 60”. The edges of the board are tongued and grooved with an interlocking profile. The face ply consists of a 3 mm thick layer of bamboo strips placed edge-to-edge. The surface of the face ply is finished with a low gloss satin coating. The remaining six plies consist of wood veneers varying in thickness from about 1 mm to 2 mm. The grains of all the plies run at angles to each other. The flooring meets the description of plywood.
The applicable subheading for the plywood flooring with a face ply of bamboo, described above, will be 4412.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Of bamboo: Plywood. The rate of duty will be 8 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division