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 woven bamboo plywood from China
Dear Mr. Percival:
In your letter dated May 6, 2010, you requested a tariff classification ruling.
The ruling was requested on Construction Grade Bamboo Plywood of various dimensions. You submitted three representative bamboo plywood samples for our review. The samples are labeled as ¼” Construction Grade, ½” Construction Grade and ¾” Construction Grade. In your letter you state that the bamboo plywood style numbers are 80.0408CG.514 1/4” 4’ x 8’, 80.0408CG.512 1/2” 4’ x 8’ and 80.0408CG.534 3/4” 4’ x 8’. The face and back plies are constructed of woven bamboo strips. The bamboo plywood is composed of several layers of bamboo strips glued together with adhesives, one on the other, which binds them together to form the plywood. The grains run at an angle. Sample 80.0408CG.514 1/4” 4’ x 8’, (¼” construction grade) is a 5 ply bamboo board which measures approximately 6” squared and 6.35 mm in thickness, Sample 80.0408CG.512 1/2” 4’ x 8’, ( ½” construction grade) is a 7 ply bamboo board which measures approximately 5 5/8” squared and 12.7 mm in thickness and Sample 80.0408CG.534 3/4” 4’ x 8’ ( ¾” construction grade) is a 9 ply bamboo board which measures approximately 4” squared and 19.05 mm in thickness.
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. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these 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