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NY N019775




December 13, 2007

CLA-2-44:OT:RR:NC:N2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.72.2000

Mr. Robert Doyle
Affiliated Customs Brokers Limited
Customs & Trade Services Group
411, rue des Récollets
Montreal, Quebec, H2Y 1W3
Canada

RE: The tariff classification of laminated bamboo flooring from China

Dear Mr. Doyle:

In your letter dated November 13, 2007, on behalf of J Sonic Services Inc., you requested a tariff classification ruling. The sample which you submitted is being retained by this office.

The subject merchandise is a horizontally laminated bamboo flooring panel that is tongued and grooved on the edges and ends. It measures 92 mm wide and 960 mm in length and consists of 3 plies having a total thickness of 12 mm. The face ply is made of edge-glued bamboo strips, which you state to have an average thickness of 6.16 mm. The middle ply is also made of edge-glued bamboo strips and measures 3.8 mm in thickness. The bottom layer is a backing made of poly-foam, which measures 2 mm in thickness.

In your letter you refer to ruling N016268, which was issued to your firm, also on behalf of J Sonic Services Inc. In ruling N016268, we determined that the product, which was the subject of that ruling, had a bamboo face ply that measured slightly less than 6 mm. Thus, we concluded that it should be classified under subheading 4418.72.9000, HTSUS, which provides for other multilayer assembled flooring panels (other than those having a face ply more than 6 mm in thickness).

In the present ruling request, you are describing and submitting a sample of a horizontally laminated bamboo flooring panel, which is the same or substantially similar to the product in ruling N016268. However, you state that the present bamboo flooring has a face ply over 6 mm in thickness. In support of your claim that the face ply is more than 6 mm in thickness, you have submitted a laboratory report by FPInnovations Forintek, Quebec, Canada. FPInnovations’ report # 685-6085 states that the test was done on bamboo flooring samples without the foam back.

Two methods were used to measure the face ply thickness: 1) caliper under binocular and 2) x-ray density profiler system. The caliper under binocular method produces an approximation of the thickness. It gave an average thickness of 6.24 mm (after an allowance of 0.03 mm for the finishing coat.) The x-ray density profiler system gives a precision of 0.02 mm. Using this method, the average thickness of the face ply was determined to be 6.16 mm. The laboratory report concluded that the laminated bamboo flooring panels supplied by J Sonic Services had a face ply over 6 mm in thickness.

Based on the submitted samples and your laboratory report, the applicable subheading for the horizontally laminated bamboo flooring panels will be 4418.72.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other multilayer assembled flooring panels having a face ply more than 6 mm in thickness. The rate of duty will be 3.2 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/.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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,

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