CLA-2-44:OT:RR:NC:2:230
Ms. Janice McEachern
Rogers and Brown
Custom Brokers, Inc.
2 Cumberland St. (29401)
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of boards of bamboo plywood from China
Dear Ms. McEachern:
In your letter dated March 30, 2009, you requested a tariff classification ruling on behalf of Dixie Plywood and Lumber. A sample of the subject bamboo plywood was submitted.
The product in question is a board made of five plies of bamboo strips. According to the submitted sample, each ply consists of either horizontally or vertically oriented glued bamboo strips. The two outer plies are made of vertically oriented bamboo strips having a thickness of 6 mm or less. Their grains run along the length of the board. Below both outer plies, there is a ply made up of horizontally oriented bamboo strips having a thickness of approximately 4 mm. The grains of these plies also run along the length of the board. The center ply or core is made of vertically oriented bamboo strips having a thickness of 5 mm or less. The grain of the core ply runs across the width of the board, that is, at a right angle to the top and bottom layers. In the subject bamboo board, the outer ply and the ply beneath it form one layer. Thus, the subject board is made of five plies but three layers. You state that the five plies are bonded using an emulsified polymer, isocyanate adhesive; however, certain versions of the bamboo boards contain a core with a formaldehyde adhesive.
The laminated bamboo boards in question will be imported to be used to make countertops. They will be imported in the following sizes: 30 inches wide by 96 inches long, 25.5 inches wide by 96 inches long and 36 inches wide by 72 inches long. In all cases, the boards will be 1 ½ inches thick.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 44.12 state:
This heading covers:
(1) Plywood consisting of three or more sheets of wood glued and pressed one on the other
and generally disposed so that the grains of successive layers are at an angle; this gives the
panels greater strength and, by compensating shrinkage, reduces warping. Each component
sheet is known as a “ply” and plywood is usually formed of an odd number of plies, the
middle ply being called the “core”.
The subject bamboo boards are laminated products that meet the terms of heading 4412, HTSUS. Moreover, the subject boards have the composition and construction of plywood.
The applicable subheading for the bamboo plywood 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