C86148 C8 Ruling Active

The tariff classification of bamboo flooring from China.

Issued April 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4412.29.5500

Headings: 4412

Product description

Each is a section of a fabricated bamboo plank measuring approximately 9.2 cm wide and 15 mm thick. The planks are composed of three layers which have been laminated together, each layer being made up of flat, edge-glued strips of bamboo. The face and back layers are about 4 1/2 mm thick, while the core is about 6 mm thick. The grain of all the strips in each plank runs in the same direction. The two samples appear to differ only in color: the one marked "naturel" is a normal bamboo shade, while the one marked "caramel" has apparently been dyed or stained to a darker hue. Neither sample has any topcoat. The planks are tongued and grooved on their edges and ends, and also have two broad, parallel shallow grooves running along the length of their bottom surfaces.

CBP rationale

The applicable subheading for the above-described bamboo flooring planks will be 4412.29.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood.

Full text

NY C86148 April 16, 1998 CLA-2-44:RR:NC:SP:230 C86148 CATEGORY: Classification TARIFF NO.: 4412.29.5500 Mr. Thomas J. Cody, Jr. MOSO International NA, Ltd. 102 Main Street, Suite Two Boston, MA 02129 RE: The tariff classification of bamboo flooring from China. Dear Mr. Cody: In your letter dated March 29, 1998, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. Each is a section of a fabricated bamboo plank measuring approximately 9.2 cm wide and 15 mm thick. The planks are composed of three layers which have been laminated together, each layer being made up of flat, edge-glued strips of bamboo. The face and back layers are about 4 1/2 mm thick, while the core is about 6 mm thick. The grain of all the strips in each plank runs in the same direction. The two samples appear to differ only in color: the one marked "naturel" is a normal bamboo shade, while the one marked "caramel" has apparently been dyed or stained to a darker hue. Neither sample has any topcoat. The planks are tongued and grooved on their edges and ends, and also have two broad, parallel shallow grooves running along the length of their bottom surfaces. You state that the planks will be imported in 92 cm lengths and sold (for eventual use as flooring) directly to installers or retailers. The product is intended to be installed, sanded and covered with a topcoat of the customer's choosing. The applicable subheading for the above-described bamboo flooring planks will be 4412.29.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood. The rate of duty will be 0.8%. 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 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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