CLA-2-94:OT:RR:NC:N5:433
Kris Klapprodt
Forest Products Distributors
4200 Beach Drive, Suite #2
Rapid City, SD 57702
RE: The tariff classification and country of origin of a desktop furniture component.
Dear Kris Klapprodt:
In your letter dated June 16, 2025, you requested a binding tariff classification and country of origin ruling.
In lieu of samples, technical and illustrative literature, a product description, and manufacturing processes
were provided.
The item that is the subject of this ruling request is constructed of foreign and domestically sourced raw
materials. A description of the item immediately follows.
The “Bamboo Desktop,” is a 25mm thick +/-0.5mm furniture component constructed of 3 layers of bamboo
reeds layered perpendicular to the previous layer of reeds. Predrilled holes and metal thread inserts are
located on the underside of the desktop surface. The furniture component will be made available as (1) a
rectangular straight edge desktop surface, (2) a rectangular straight edge desktop surface with a concave and
convex rim, and (3) a partial rectangular straight edge desktop surface with a partial concave and convex rim.
The desktops will be finished with multiple layers of polyurethane, flat packaged for retail sale, and will be
ready for installation on a frame when received by the ultimate purchaser.
The applicable subheading for the subject merchandise will be 9403.99.2080, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Of
cane, osier, bamboo or similar materials: Other.” The general rate of duty will be free.
Sourcing Scenario:
The ruling request outlines an operation wherein the wood components (bamboo reed panels), and glue for
lamination of the bamboo reed panels will be sourced in China. In China, the bamboo will be harvested, cut
into strips, dried, pressurized, sorted by quality and color, and pressed glued to create rough edge panels of
different lengths, widths, and thickness. Metal thread inserts will be sourced in Malaysia. The furniture
components will be shipped and exported to Vietnam. In Vietnam, wood sealers, polyurethane, and staining
materials will be locally sourced. In Vietnam, the incomplete and unfinished furniture components will
undergo manufacture.
Per your submission, in Vietnam, (1) the Chinese bamboo reed panels will be cut to shape (straight, concave,
convex) and size using computer numerical code (CNC) machines, (2) the Chinese bamboo reed panels will
be further cut using plaining machines, (3) the Chinese bamboo reed panels will be sanded using sanding
machines, (4) 80 mm holes will be cut for grommet inserts, (5) 12-24 screw insert holes will be created near
the panel edges, (6) 16-32 drill holes will be created near the panel edges, (7) the bamboo desktop will then
undergo sanding and laser engraving, (8) wood sealer and layers of polyurethane will be applied to create
different color staining options (brown, dark brown, and black color). In Vietnam, the complete furniture
component will be inspected, packed, labeled, and then exported to the United States. Photographs of these
processes were provided.
Country of Origin:
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In the instant case, the Chinese and Malaysian components lose their identity during manufacture and
undergo a substantial transformation in Vietnam to become complete desktop surfaces, thereby, taking on a
new name, character, and use. Furthermore, the manufacturing operations performed in Vietnam constitute
more than minor processing and exceed simple assembly. In view of these facts, the country of origin for the
straight, concave, and convex desktop surfaces will be Vietnam.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries,
including Vietnam, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. [9903.01.25], in
addition to subheading 9403.99.2080, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division