United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K80948 - NY K80991 > NY K80976

Previous Ruling Next Ruling
NY K80976




January 20, 2004
CLA-2-44:RR:NC:2:230 K80976

CATEGORY: CLASSIFICATION

TARIFF NO.: 4408.90.0198; 4412.29.5600

Mr. Mike Ryan
Schenker of Canada Ltd.
159-17735-1 Ave.
Surrey, BC V3S 9S1
Canada

RE: The tariff classification of bamboo veneer and laminated bamboo flooring from China

Dear Mr. Ryan:

In your letter dated December 17, 2003, on behalf of the importer Welco Lumber Corp., you requested a tariff classification ruling.

The ruling was requested on three groups of products, described in your letter as (1) bamboo plaiting material, (2) bamboo and other wood laminated flooring, and (3) bamboo laminated flooring. Two representative samples of each group were submitted.

The bamboo plaiting material (Group 1) consists of thin sheets of bamboo veneer less than 0.5 mm in thickness. The veneer is composed of strips of bamboo placed edge to edge. It is backed with a thin sheet of a material which appears to be paper. One sample consists of natural light colored bamboo, and the other sample consists of natural bamboo with a dark carbonized finish.

The applicable subheading for both samples of bamboo veneer (Group 1) will be 4408.90.0198, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; other (than coniferous or tropical wood specified in subheading note 1 to chapter 44), reinforced or backed, other. The rate of duty will be free.

The bamboo and other wood laminated flooring (Group 2) consists of tongued and grooved flooring boards composed of bamboo and wood. The two samples submitted are representative lengths of a 2 ply flooring board and a 3 ply flooring plank.

The 2 ply flooring board measures approximately 3-1/4” wide and 9/16” thick. The face ply is composed of 2 mm thick strips of bamboo placed edge to edge. The back ply is composed of 12 mm thick strips of wood (stated to be pine). The bamboo ply has a dark carbonized finish and a clear coating.

The applicable subheading for the 2 ply flooring board (Group 2) will be 4412.29.5600, HTSUSA, which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; other (than plywood). The rate of duty will be free.

The 3 ply flooring plank measures approximately 8-3/8” wide by 9/16” thick. The face ply is composed of 3 mm thick strips of bamboo veneer placed edge to edge. The middle ply or core is composed of 9 mm thick strips of lumber placed edge to edge. The bottom ply is a 2 mm thick continuous sheet of wood veneer. The grains of the three plies run at angles to each other.

Litigation involving this type of lumbercore plywood flooring is currently pending before the United States Court of International Trade, (Boen Hardwood Flooring, Inc. v. United States, Court No. 96-08-02006). Thus, in accordance with Section 177.7(b) of the Customs Regulations [19 C.F.R. 177.7(b)], a ruling cannot be issued for the 3 ply flooring plank (Group 2). When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. Please include the species of wood and thickness of each ply for this product.

The bamboo laminated flooring (Group 3) consists of tongued and grooved flooring boards composed solely of strips of bamboo not exceeding 6 mm in thickness. Both samples submitted measure approximately 3-3/4” wide and 9/16” thick. One sample is composed of three layers of bamboo strips. Each layer is composed of bamboo strips placed side by side. The grains of all the layers run in the same direction. The other sample is composed multiple layers of bamboo strips laminated together on their wide surfaces. The grains of all the strips run in the same direction.

The applicable subheading for both samples of unidirectional laminated bamboo flooring (Group 3) will be 4412.29.5600, HTSUSA, which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; other (than plywood). The rate of duty will be free.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: