N032219 N0 Ruling Active

The tariff classification of horizontal laminated bamboo flooring from China

Issued July 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4418.72.9100

Headings: 4418

Product description

The sample is a laminated flooring panel measuring 15 mm thick x 96 mm wide. It is composed of three layers, each approximately 5 mm thick. Each layer (including the face layer) consists of strips of bamboo (each strip is about 5 mm thick x 20 mm wide) edge glued together. The grains of all of the strips and layers run in the same direction. The edges of the laminated bamboo flooring panel are tongued and grooved. The surface of the top layer is finished with several coats of polyurethane with aluminum oxide.

Full text

N032219 July 18, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9100 Ms. Beth Shaw Trust Air Cargo (U.S.A.) Co. 1360 N. Wood Dale Road, Unit 1 Wood Dale, IL 60191 RE: The tariff classification of horizontal laminated bamboo flooring from China Dear Ms. Shaw: In your letter dated June 27, 2008, on behalf of the importer, Guoya Bamboo USA Inc., you requested a tariff classification ruling. The ruling was requested on horizontal bamboo flooring. A representative sample was submitted. The sample is a laminated flooring panel measuring 15 mm thick x 96 mm wide. It is composed of three layers, each approximately 5 mm thick. Each layer (including the face layer) consists of strips of bamboo (each strip is about 5 mm thick x 20 mm wide) edge glued together. The grains of all of the strips and layers run in the same direction. The edges of the laminated bamboo flooring panel are tongued and grooved. The surface of the top layer is finished with several coats of polyurethane with aluminum oxide. The applicable subheading for the horizontal bamboo flooring, described above, will be 4418.72.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Builders’ joinery and carpentry of wood, …: Assembled flooring panels: Other, multilayer: Other: Of unidirectional bamboo. 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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