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NY K82754

February 26, 2004
CLA-2-44:RR:NC:2:230 K82754


TARIFF NO.: 4412.14.3170

Mr. John J. Clarke
Clarke International Services, Inc.
359 N. Oak Street
Inglewood, CA 90302

RE: The tariff classification of bamboo plywood from China

Dear Mr. Clarke:

In your letter dated January 15, 2004, on behalf of your client, Framers Choice Inc., you requested a tariff classification ruling.

The ruling was requested on a product referred to as “Bam-Board™.” Bam-Board™ is a concrete form board made of plywood with outer layers of bamboo. A representative sample and descriptive literature were submitted.

The sample is a 13 ply laminated board measuring approximately 1” thick and 11-3/4” wide. It consists of an 11 layer core composed of multiple strips of 7 ply plywood placed edge to edge and two continuous inner layers of wood on each side of the strips. The wood in all layers of the core consists of Chinese Masson Pine. None of the layers are over 2 mm in thickness. The layers are placed so that their grain runs at an angle to the grain of the adjacent layers. The outer two layers consist of interwoven strips of bamboo which have been coated with a clear or transparent material. The literature states that the bamboo is dipped in phenolic resorcinol resin. The edges of the board are coated with water resistant paint. The Bam-Board™ will be imported in panels of 4’ x 8’, 4’ x 16’, 2’ x 16’ and in various smaller widths and 16’ lengths.

The applicable subheading for the Bam-Board™ bamboo plywood will be 4412.14.3170, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness; other, with at least one outer ply of nonconiferous wood; not surface covered or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply, other. The rate of duty will be 8 percent ad valorem.

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.


Robert B. Swierupski

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