The tariff classification of a bamboo wall paneling from Guatemala
Issued April 4, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9780
Headings: 4421
Product description
The wall covering consists of multiple 5 cm squares of solid bamboo glued together edge to edge to form 50cm x 50cm mosaic panels. The squares vary in thickness and texture and render a highly textured panel. The panels are then coated with a polyurethane based finish. The edges of the panel are straight cut and do not have any joinery (e.g., tongue and groove) to facilitate installation.
CBP rationale
The applicable subheading for the bamboo wall paneling will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other.
Full text
N239549 April 4, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Kim Host HOC Global Solutions 400 Riverwalk Parkway Suite 200B Tonawanda, NY 14150 RE: The tariff classification of a bamboo wall paneling from Guatemala Dear Ms. Host: In your letter dated March 6, 2013, you requested a tariff classification ruling on behalf of your client, Kiacom Worldwide Distributors. The ruling was requested on a bamboo wall paneling. Descriptive literature and one representative sample section was submitted for our review, which will be returned to you, as requested. The wall covering consists of multiple 5 cm squares of solid bamboo glued together edge to edge to form 50cm x 50cm mosaic panels. The squares vary in thickness and texture and render a highly textured panel. The panels are then coated with a polyurethane based finish. The edges of the panel are straight cut and do not have any joinery (e.g., tongue and groove) to facilitate installation. You state that he panels will be used as decorative wall coverings and are available in various styles. The applicable subheading for the bamboo wall paneling will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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