CLA-2-44:RR:NC:SP:230 H81166
Mr. Shubin Zhai
Golden Bell International LLC.
8515 Timberwood Road
Woodbury, MN 55125
RE: The tariff classification of laminated bamboo flooring and solid cherry wood flooring from China.
Dear Mr. Zhai:
In your letter dated May 4, 2001, you requested a tariff classification ruling. Two samples described as hardwood flooring for residential or commercial use were submitted for our review.
Sample #1 is a piece of a flooring plank, approximately 100 mm wide by 17 mm thick, made up of three laminated plies of bamboo. The face is about 5 mm thick, while the core and back are each about 6 mm thick. Each ply consists of edge-glued bamboo strips. The grain of all the strips in the plank runs in the same direction. The plank has two grooves running along its bottom surface, and is also tongued and grooved on its edges and ends. Its face is coated with a clear finishing material.
The applicable subheading for the bamboo flooring represented by sample #1 will be 4412.29.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood. The rate of duty will be free.
Sample #2 is a piece of a solid cherry wood flooring plank measuring approximately 90 mm wide by 18 mm thick. It has two grooves running along its bottom surface, and is also tongued and grooved on its edges and ends. Its face is coated with a clear finishing material.
The applicable subheading for the solid cherry wood flooring represented by sample #2 will be 4418.90.4090, HTS, which provides for other (than certain enumerated) builders’ joinery and carpentry of wood. The rate of duty will be 3.2%.
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 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division