CLA-2-44:S:N:N8:230 807421
Ms. Lisa C. Schneider
Associated Customhouse Brokers, Inc.
1099 Jay St., Bldg C-5
P.O. Box 22670
Rochester, NY 14692-2670
RE: The tariff classification of bamboo flooring from China
or the Netherlands
Dear Ms. Schneider:
In your letter dated February 9, 1995, which was received
in our office on March 2, 1995, you requested a tariff
classification ruling. The request was made on behalf of the
importer, Plyboo America Inc.
A sample of the product to be classified was submitted. It
is a plank or board measuring 3-3/4 inches wide by 23-1/2 inches
long by 9/16 inch thick. It consists of three layers of bamboo
laminated together each measuring 3/16 inch thick. Each layer is
composed of edge-glued strips of bamboo and the grain of each
layer runs in the same direction. The bamboo board is tongued
and grooved on the edges and on the ends. The bottom surface of
the board has two broad grooves running down the length and the
top surface is varnished. The bamboo board is sold and used as
flooring.
This manufactured bamboo product is not classifiable in
chapter 14 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) because the material in this chapter has to be
basically in a raw form. In addition, it is not classifiable in
chapter 46 of the HTSUSA because it is not "plaiting material" as
the expression is defined in Note 1 of Chapter 46. For tariff
classification purposes, bamboo may be considered wood, according
to chapter Note 6 of Chapter 44, HTSUSA. In the condition as
imported, the bamboo flooring falls within the description of
heading 4412, HTSUSA, which includes laminated wood similar to
plywood and veneered panels.
The applicable subheading for the bamboo flooring will be
4412.29.5000, HTSUSA, which provides for plywood, veneered panels
and similar laminated wood; other, with at least one outer ply of
nonconiferous wood; other; other (than plywood). The rate of
duty will be 3.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport