The tariff classification of bamboo flooring from China

N099325 April 22, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.10.9000 Ms. Jane Taeger Samuel Shapiro & Company, Inc. One Charles Center 100 N. Charles Street, Suite 1200 Baltimore, MD 21201 RE: The tariff classification of bamboo flooring from China Dear Ms. Taeger: In your letter dated March 25, 2010 you requested a tariff classification ruling. The ruling was requested on bamboo flooring. A sample of the bamboo flooring was submitted. The bamboo flooring consists of three (3) layers. The top layer is composed of a 2.5 mm thick horizontally grained bamboo strip with a carbonized finish. The center core is composed of a 6 mm thick HDF (high density fiberboard), and the bottom layer is composed of poplar measuring approximately 1.5 mm thick. The submitted sample measures 128 mm wide and 11 mm thick. The flooring will be imported in lengths of 600 mm, 960 mm, and 1200 mm. The edges of the bamboo flooring are tongue and grooved with an interlocking profile. The applicable subheading for the bamboo flooring 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/. The engineered wood flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. 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