The tariff classification of a multilayer, bamboo-faced flooring panel from China

N133565 December 13, 2010 CLA-2-44.:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.10.9000 Mr. John Troendle Crescent Hardwood Supply 1101 Sams Avenue Harahan, LA 70123 RE: The tariff classification of a multilayer, bamboo-faced flooring panel from China Dear Mr. Troendle: In your letter dated September 18, 2010 you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on November 19, 2010. The ruling was requested on a multilayer, bamboo-faced flooring panel. The panel measures 4 7/8” wide and 10mm thick. The edges and ends of the panel are tongued and grooved. The panel consists of three layers laminated together. The face layer is a 2.5mm thick veneer of strand woven bamboo. The center layer is 6mm thick, high density fiberboard. The back layer is a 1mm thick wood veneer; you did not identify the species of wood. The panel is surface covered with a material that does not obscure the grain of the bamboo. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. As GRI 2 is inapplicable, GRI 3 is applied. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows:  (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.  The multilayer, bamboo-faced flooring panel is a composite good made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the item is imparted by the bamboo strand face, which predominates in value and is key to the product’s consumer appeal. The applicable subheading for the multilayer, bamboo-faced flooring panel 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