CBP Ruling N258661 — The tariff classification of multilayered bamboo flooring panels from China

Tariff classification

Headings: 4412

Product description

The product is a bamboo flooring panel measuring approximately 5” wide by 16mm thick. The panel is constructed of four layers or plies. The face ply of the panel is a 2mm-thick layer of bamboo strand. The face ply is laminated to a 14mm-thick, three-ply bamboo substrate. The grains of the substrate layers are unidirectional and run lengthwise to the panel. The strand face ply, while not having a consistent grain, has a grain that generally runs parallel to that of the substrate layers. The bamboo flooring panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes to the Harmonized System; they are “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The panels do not constitute plywood as the grain of each layer runs parallel to that of the successive layer. Plywood is defined as a panel “consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.”

CBP rationale

The applicable subheading for the multilayered bamboo flooring panels will be 4412.10.9000, Harmonized Tariff Schedule of the United States, which provides for Plywood, veneered panels and similar laminated wood: Of bamboo: Other.

Full text

N258661 October 31, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.10.9000 Mr. Don Zimmerman Wellmade Floor Coverings International, Inc. 26100 SW 95th Ave. Suite 205 Wilsonville, OR 97070 RE: The tariff classification of multilayered bamboo flooring panels from China Dear Mr. Zimmerman: In your letter dated October 22, 2014, you requested a tariff classification ruling. Samples were submitted for our review and will be retained for reference. The product is a bamboo flooring panel measuring approximately 5” wide by 16mm thick. The panel is constructed of four layers or plies. The face ply of the panel is a 2mm-thick layer of bamboo strand. The face ply is laminated to a 14mm-thick, three-ply bamboo substrate. The grains of the substrate layers are unidirectional and run lengthwise to the panel. The strand face ply, while not having a consistent grain, has a grain that generally runs parallel to that of the substrate layers. The bamboo flooring panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes to the Harmonized System; they are “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The panels do not constitute plywood as the grain of each layer runs parallel to that of the successive layer. Plywood is defined as a panel “consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” The applicable subheading for the multilayered bamboo flooring panels will be 4412.10.9000, Harmonized Tariff Schedule of the United States, which provides for Plywood, veneered panels and similar laminated wood: Of bamboo: Other. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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