The tariff classification of laminated bamboo flooring from China

N016268 September 21, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9000 Mr. Robert Doyle Affiliated Customs Brokers Limited Customs & Trade Services Group 411, rue des Récollets Montreal, Quebec, H2Y 1W3 Canada RE: The tariff classification of laminated bamboo flooring from China Dear Mr. Doyle: In your letter dated August 21, 2007, on behalf of J. Sonic Services Inc., you requested a tariff classification ruling. Samples of the product to be classified, referred as Horizontal Bamboo Flooring, were submitted with this request. The bamboo flooring is described as consisting of 3 plies having a total thickness of 12 mm. It has a width of 92 mm and a length of 960 mm. The bamboo face ply is stated to measure 6.2 mm thick; the bamboo middle ply is stated to measure 3.8mm thick, and the bottom layer or backing is stated to be made of poly-foam measuring 2 mm thick. The edges and ends of the flooring are tongued and grooved and the surface is finished with polyurethane. You believe that the subject bamboo flooring should be classified under subheading 4418.72.2000, Harmonized Tariff Schedule of the United States (HTSUS), as assembled flooring panels, other multilayer, having a face ply more than 6 mm in thickness. It is a well established Customs principle that merchandise is classified under the HTSUS according to the condition as imported. We have examined the samples of the subject bamboo flooring and verified your description of the product. However, we find that the bamboo face ply measures slightly less than 6 mm. Thus, we do not agree with your proposed classification under subheading 4418.72.2000, HTSUS, which requires that the face ply be more than 6 mm in thickness. Chapter 44, Additional U.S. Note 4(b) states as follows: Heading 4418 includes— (b) multi-layer assembled flooring panels having a face ply 4 mm or more in thickness. We agree that the subject bamboo flooring is a multilayer assembled flooring classifiable under heading 4418, HTSUS. The applicable subheading for the subject bamboo flooring, according to the samples submitted, will be 4418.72.9000, HTSUS, which provides for other multilayer assembled flooring panels. The duty rate will be 8 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division