The tariff classification of unidirectional bamboo boards from China
Issued June 12, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4412.10.9000
Headings: 4412
Product description
In addition, a sample of bamboo veneer, a used finished skateboard without the wheels and a skateboard product brochure were also submitted with your request. The “Bamboo Core” is a rectangular board measuring approximately ¼” thick x 10-1/4” wide x 42” long. It is composed of multiple narrow strips of bamboo (each strip is approximately 5 mm thick x ¼” wide x 42” long). The strips are laminated together vertically on their wide surfaces. The grains of all the strips run in the same direction. The laminated “Bamboo Core” board is not worked on the edges, ends or surfaces. After importation, the bamboo boards will be processed into skateboards by surface covering with fiberglass, epoxy and bamboo veneer, cutting to the shape of a skateboard, applying graphics and grips and assembling with wheels.
Full text
N028470 June 12, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.10.9000 Mr. Don Tashman Loaded Boards, Inc. 8370 Wilshire Blvd. #209 Beverly Hills, CA 90211 RE: The tariff classification of unidirectional bamboo boards from China Dear Mr. Tashman: In your letter dated April 15, 2008, which was received in our office on May 13, 2008, you requested a tariff classification ruling. A sample of the product to be classified, referred to as a “Bamboo Core”, was submitted. In addition, a sample of bamboo veneer, a used finished skateboard without the wheels and a skateboard product brochure were also submitted with your request. The “Bamboo Core” is a rectangular board measuring approximately ¼” thick x 10-1/4” wide x 42” long. It is composed of multiple narrow strips of bamboo (each strip is approximately 5 mm thick x ¼” wide x 42” long). The strips are laminated together vertically on their wide surfaces. The grains of all the strips run in the same direction. The laminated “Bamboo Core” board is not worked on the edges, ends or surfaces. After importation, the bamboo boards will be processed into skateboards by surface covering with fiberglass, epoxy and bamboo veneer, cutting to the shape of a skateboard, applying graphics and grips and assembling with wheels. The applicable subheading for the “Bamboo Core” unidirectional bamboo board, described above, will be 4412.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Of bamboo: Other (than plywood). The rate of duty will be free. 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
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