CLA-2-44:OT:RR:NC:1:130
Mr. John Troendle
Crescent Hardwood Supply
1101 Sams Ave.
New Orleans, LA 70123
RE: The tariff classification of multilayer bamboo wood flooring panels from China
Dear Mr. Troendle:
In your letter, dated December 16, 2017, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on February 20, 2018. The ruling was requested on multilayer wood flooring with a strand bamboo face ply. Samples were submitted and will be retained for reference.
The flooring panels measure approximately 1850mm (L) x 142mm (W) x 12mm in thickness at time of importation. The panels are constructed of eight plies of wood, with no ply exceeding 6mm in thickness. The face ply, which measures 2mm in thickness, is constructed of bamboo strand. The back veneer consists of poplar wood. The grain of the each of the plies runs generally at a 90-degree angle to that of the subsequent layers. The panels are tongued and grooved with an interlocking profile on their edges and ends. They are coated with a clear coating that does not obscure the grain of the wood.
Plywood is defined in the Explanatory Notes for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), as “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 definition describes the instant panels. Plywood is specifically provided for in heading 4412 of the HTSUS, and the panels are classified in that heading in accordance with General Rule of Interpretation 1.
The applicable subheading for the strand bamboo engineered flooring will be 4412.10.0500, 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division