N271116 N2 Ruling Active

The tariff classification of Bamboo Butcher Block Panels from China.

Issued December 1, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4421.90.9780

Headings: 4421

Product description

The samples submitted, “Brazilian Pecan Solid”, “Small Leaf Acacia” and “Brazilian Oak Solid” are bamboo butcher block panels. The Brazilian Pecan Solid and Brazilian Oak Solid measure approximately 6¾ inches by 71/8 inches by 1¼ inch. The Small Leaf Acacia measures approximately 6¾ inches by 7 inches by 1¼ inch. The edges of the samples are cut square in production but could be modified in various types of edge profiles for a finished look. The panels can be used for countertops, workbenches, tops for shuffle board tables, etc.

CBP rationale

The applicable subheading for the Butcher Block Panels will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of wood: Other: Other: Other: Other”.

Full text

N271116 December 1, 2015 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Michele Twomley Pluta Floor and Décor Outlets of America, Inc. 2233 Lake Park Drive SE, Suite 400 Smyrna, GA 30080 RE: The tariff classification of Bamboo Butcher Block Panels from China. Dear Ms. Pluta: In your letter dated October 26, 2015, you requested a tariff classification ruling. The samples submitted will be returned to you. The samples submitted, “Brazilian Pecan Solid”, “Small Leaf Acacia” and “Brazilian Oak Solid” are bamboo butcher block panels. The Brazilian Pecan Solid and Brazilian Oak Solid measure approximately 6¾ inches by 71/8 inches by 1¼ inch. The Small Leaf Acacia measures approximately 6¾ inches by 7 inches by 1¼ inch. The edges of the samples are cut square in production but could be modified in various types of edge profiles for a finished look. The panels can be used for countertops, workbenches, tops for shuffle board tables, etc. The applicable subheading for the Butcher Block Panels will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of wood: Other: Other: Other: Other”. The rate of duty will be 3.3 percent ad valorem. We are unable to make a classification determination on the Bamboo Butcher Block Panels, as we need additional information. Please submit a sample of the Bamboo Butcher Block Panels. Duty rates are provided for your convenience and are subject to change.  The text of the most recent TSUS 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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