CLA-2-44:OT:RR:NC:2:230
Mr. Daniel Percival
East West Associates, Inc.
4821 Northam Street
La Mirada, CA 90638
RE: The tariff classification of T&G and beveled bamboo wall paneling from China.
Dear Mr. Percival:
In your original letter dated December 9, 2009 and in your follow-up with additional information dated January 27, 2010, you requested a tariff classification ruling on behalf of Cali Bamboo, LLC.
The ruling was requested on bamboo wall paneling. The panels measure 5 inches wide x 8 feet long and 15 mm thick. They are composed of three laminated layers of edge-glued bamboo strips. The face and back layer are 4 mm thick and the core is 7 mm thick. The grains of the three layers run in the same direction, that is, along the length. The panels are tongued and grooved (T&G) on the edges and the ends and beveled on the face along the edges and ends. The panels are sanded but not finished. A sample was submitted.
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.
Chapter 44, Note 6, HTSUS, states as follows:
Subject to note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this chapter applies also to bamboo and other materials of a woody nature.
The subject products are considered laminated veneered panels and as such, meet the terms of heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the subject wall panels will be 4412.10.9000, HTSUS, which provides for plywood, veneered panels, and similar laminated wood, of bamboo, other (than plywood). 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division