MAR-2-44:OT:RR:NC:N5:130
Mr. Kris Klapprodt
Forest Products Distributors
4200 Beach Dr Suite 2
Rapid City, SD 57702
RE: The country of origin of bamboo shelves
Dear Mr. Klapprodt:
In your letter, dated September 2, 2025, you requested a binding country of origin on bamboo shelves. The
ruling request was returned to you for additional information, which was submitted to this office on
September 26, 2025. Product information and photos were submitted for our review.
In your letter you outline a scenario wherein bamboo is harvested, treated, cut into strips, assembled into
layers, and finally assembled into a plywood panel in China. The panel is then shipped to Vietnam, where it
is cut to size, sanded, repaired and coated. The final panel is rectangular and measures 12.5” wide by 30” or
60” long by 0.6” thick.
In your letter, you suggest that the shelves are classifiable in subheading 9403.99.2080, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for parts of furniture, of bamboo. We disagree with
this classification. There is nothing about the shelf that dedicates it for use as a part of furniture. It is a panel
which meets the definition of plywood. In the Explanatory Notes to the Harmonized System plywood is
defined as a panel “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 describes the instant panel.
The applicable subheading for the bamboo panels will be 4412.10.0500, HTSUS, which provides for
Plywood, veneered panels, and similar laminated wood: Of bamboo: Plywood. The general rate of duty will
be 8 percent ad valorem.
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).
The bamboo is substantially transformed into a plywood panel in China. The panel is not substantially
transformed into a new and different article in Vietnam. Therefore, the country of origin for the panels will
be China.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition
to subheading 4412.10.0500, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” At this time products from
Hong Kong and China will be subject to an additional 10 percent ad valorem rate of duty. 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 the time of entry, you
must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to
subheading 4412.10.0500, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4412.10.0500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.03, in addition to subheading 4412.10.0500, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively
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 on the World Wide Web at https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division