CLA-2-44:OT:RR:NC:2:230
Ms. Yanyan Tang
Cali Bamboo, LLC
9365 Waples St.
Suite D
San Diego, CA 92121
RE: The tariff classification of strand woven bamboo flooring from China
Dear Ms. Tang:
In your letter dated March 11, 2011, you requested a tariff classification ruling for bamboo flooring panels of a strand woven construction. Photographs were submitted for our review.
The photographs provided show flooring panels that have been tongued and grooved on all edges and ends. You state that the panels are marketed in two sizes - regular and wide planks; the regular planks measure 3 3/4 inches wide x 5/8 inches thick, and are imported in 72 3/4” lengths, while the wide planks measure 5 inches wide x 9/16 inches thick, and are imported in 72 7/8” lengths. Each board consists of an agglomerated mass of bamboo that has been produced by compressing shredded strips of bamboo with resin under high heat and pressure. The panels do not consist of laminated, assembled strips or layers of bamboo. The flooring planks are imported in different colors and are finished, as you note, with multiple coats of aluminum oxide.
The applicable subheading for the strand bamboo flooring will be 4418.90.4605, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other (than certain enumerated items: Other: Wood flooring. The rate of duty will be 3.2 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division