CLA-2-44:OT:RR:NC:2:230
Mr. Don Zimmerman
Wellmade Floor Coverings International Inc.
26100 SW 95th Avenue
Suite 205
Wilsonville, OR 97070
RE: The tariff classification of bamboo flooring panels from China
Dear Mr. Zimmerman:
In your letter dated February 26, 2015, you requested a tariff classification ruling. The ruling was requested on bamboo strand veneered flooring panels. A representative sample was submitted for our review, and will be retained for reference.
The sample panel submitted measures approximately 7 3/4” (l) x 5 1/4” (w) x 8mm thick. You indicate that the panels will be imported in random lengths up to 72.83”. The flooring panel is constructed of two layers. The face ply is a 2mm-thick veneer of bamboo strand construction. This veneer is laminated onto a 6mm-thick backing of wood-plastic composite, which you state is composed of approximately 10 percent wood or bamboo powder, 20 percent precipitated calcium carbonate, and 70 percent polyvinyl chloride powder. The panels are tongued and grooved on their edges, and presumably on their ends, with an interlocking profile. You state that the product will have a 13-layer clear acrylic/urethane finish with aluminum oxide.
The panel meets the definition of a “veneered panel” as set forth in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The ENs also state that “(w)ood veneered onto a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character.” The bamboo strand veneer face does give the panel its essential character, as this will be the exposed portion of the installed product, and it imparts the product’s consumer appeal. Therefore, in accordance with General Rule of Interpretation 1, the product will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the veneered flooring panels will be 4412.10.9000, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Of bamboo: Other. 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/.
The flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division