The tariff classification of bamboo panels from China.
Issued August 20, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4408.90.0080
Headings: 4408
Product description
The tariff classification of bamboo panels from China.
CBP rationale
The applicable subheading for the above-described one-ply "Plyboo Panels" will be 4408.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm: not reinforced or backed.
Full text
NY D80514 August 20, 1998 CLA-2-44:RR:NC:SP:230 D80514 CATEGORY: Classification TARIFF NO.: 4408.90.0080 Ms. Marcia A. Cant Timber Products Company P.O. Box 381767 Germantown, TN 38183-1767 RE: The tariff classification of bamboo panels from China. Dear Ms. Cant: In your letter dated July 21, 1998, you requested a tariff classification ruling. Your letter provides the additional information we had sought regarding two previously-submitted samples of certain one-ply bamboo panels to be imported in 3' x 6', 3' x 8' or similar sizes. The panels are intended for use in the manufacture of furniture, cabinetry, doors, etc. The samples, one-ply versions of products known as "Plyboo Panels," consist of a single layer of flat bamboo strips (about 15 to 20 mm in individual width) which have been edge-glued together. One of the samples ("natural") is about 3 1/2 mm thick, while the other (stained to a darker color) is about 5 mm thick. You give the following step-by-step description of the process by which these panels are produced: 1. The bamboo stems are harvested. 2. The stems are split into several bamboo strips. 3. The strips are treated for the sugar content and against insects. 4. The strips are dried. 5. The strips are sanded to the right measurements. 6. The strips are treated with an adhesive. 7. The strips are laminated* under high pressure. 8. The panel will rest for some time. 9. The panels are sanded. 10. The panels will be prepared for transportation. ( *We assume that the term "laminated," as used here, means pressed together, edge to edge.) The applicable subheading for the above-described one-ply "Plyboo Panels" will be 4408.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm: not reinforced or backed. The rate of duty will be free. With regard to your additional questions, please be advised that the merchandise discussed in this letter is not currently subject to quota/visa requirements or anti-dumping/countervailing duties. However, the items may be subject to regulations administered by the U.S. Department of Agriculture. For further information, you may contact that agency directly at the following location: U.S.D.A. A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737-1236 In the event it is determined that the imported goods are not being manufactured exactly as described in this ruling, the ruling will not be applicable to those goods. You should also be aware that the 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 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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