The tariff classification of dimensional bamboo lumber

N129436 November 17, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.10.9000 Mr. Daniel Percival East West Associates, Inc. 14821 Northam Street La Mirada, CA 90638 RE: The tariff classification of dimensional bamboo lumber Dear Mr. Percival: On August 17, 2010, you electronically requested a tariff classification ruling. Additional information was requested, which was provided on October 26, 2010. The ruling was requested for a bamboo product identified as “bamboo dimensional lumber” and marketed under the product name, “Lumboo”. A sample of the product has been reviewed. The sample reviewed measures approximately 3” x 3” (4” x 4” nominal), and is imported in 8-foot lengths. You state that the product is composed of strips of bamboo configured into a matrix to which resin is added; the materials are then compressed in a hydraulic press under several hundred thousand pounds of pressure. Veneers of bamboo strips, bonded edge to edge, are affixed to the face and back of the matrix in a separate operation. A cross-section of the product reveals strips of bamboo in varying widths, measuring approximately 1mm to 1.5mm thick, layered in an apparently random fashion. This layering yields random spacing between many of the strip edges. There is an unidentified substance, much like putty, applied to the non-veneered sides of the matrix to fill open gaps. The veneers appear to have a surface coating which does not obscure the bamboo grain. The applicable subheading for the bamboo lumber product 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division