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N030881 N0 Ruling Active

The tariff classification of a chair mat made of laminated bamboo from China

Issued July 11, 2008 by U.S. Customs and Border Protection.

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N0 N030881 (July 11, 2008)

Tariff classification

HTS codes: 4421.90.9760

Headings: 4421

Product description

The sample is a rectangular mat with two cutout corners measuring approximately 48” wide x 47.75” long. It is constructed of twenty-four 2” wide x 3/16” thick strips of vertical grain laminated bamboo. Laminated bamboo is not a form of bamboo suitable for plaiting. The bamboo strips are glued to a non-woven felt backing with anti-slip rubber dots. The chair mat is used under an office chair to protect the carpeting or flooring underneath.

CBP rationale

The applicable subheading for the chair mat made of laminated bamboo will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood.

Full text

N030881 July 11, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Ms. Jane L. Taeger Samuel Shapiro & Company, Inc. One Charles Center 100 N. Charles St., Suite 1200 Baltimore, MD 21201 RE: The tariff classification of a chair mat made of laminated bamboo from China Dear Ms. Taeger: In your letter dated June 9, 2008, on behalf of your client, BR Custom Surface LLC, you requested a tariff classification ruling. A sample of the product to be classified, a bamboo chair mat, was submitted. The sample is a rectangular mat with two cutout corners measuring approximately 48” wide x 47.75” long. It is constructed of twenty-four 2” wide x 3/16” thick strips of vertical grain laminated bamboo. Laminated bamboo is not a form of bamboo suitable for plaiting. The bamboo strips are glued to a non-woven felt backing with anti-slip rubber dots. The chair mat is used under an office chair to protect the carpeting or flooring underneath. The applicable subheading for the chair mat made of laminated bamboo will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 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

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