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N106020

June 16, 2010

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

CATEGORY: Classification

TARIFF NO.: 4418.90.4605

Mr. Daniel Percival

East-West Associates, Inc.

4821 Northam Street

La Mirada, CA 90638

RE: The tariff classification of bamboo flooring from China

Dear Mr. Percival:

In your letter dated May 4, 2010 you requested a tariff classification ruling on behalf of your client, Cali Bamboo, LLC.

The ruling was requested on Style number 70.03.DSTR.1.66. A representative sample was submitted for our review. The subject flooring is manufactured from strands cut from whole bamboo canes and marketed as “Fossilized Distressed Java Bamboo Flooring. The sample is a bamboo flooring panel measuring 6” (L) x 5” (W) x 3/8” thick. The strand bamboo flooring is composed of an agglomerated mass of bamboo and resin. A cross-section view of the board shows an agglomerated mass of bamboo embedded in resin with no assembled strips or layers apparent. The edges of the bamboo flooring are tongue and grooved. The face has been finished with 10 coats of acrylic/aluminum oxide finish. The bamboo flooring will be imported in sizes of 72 3/4” (L) x 3 3/4” (W) x 5/8” thick. The flooring is specifically designed for high traffic areas.

The applicable subheading for the Fossilized Distressed Java Bamboo Flooring” will be 4418.90.4605, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders joinery and carpentry of wood, including cellular wood panels and assembled flooring panels: shingles and shakes: other: other: wood flooring. 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/.

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

National Commodity Specialist Division