4409.21 - Of bamboo:
Sub-classifications
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4409 2190 00
Overview
This HTS category, 4409.21, specifically encompasses wood that has been continuously shaped along any of its edges, ends, or faces, and is made from bamboo. This shaping can include processes such as tonguing, grooving, rebating, chamfering, V-jointing, beading, molding, or rounding. The material may also be planed, sanded, or end-jointed. The defining characteristic here is the material: bamboo, which sets it apart from other types of wood falling under the broader heading of 4409.
It is crucial to distinguish this subcategory from its siblings. HTS 4409.22 covers similarly shaped wood but specifically identifies it as "of tropical wood," indicating a different material origin. HTS 4409.29, "Other," serves as a residual category for shaped wood that does not fall under the bamboo or tropical wood classifications. Therefore, classification within 4409.21 hinges on the definitive presence of bamboo as the primary material.
Within HTS 4409.21, further distinctions are made to refine classification. The subcategory 4409.21.05.00 addresses wood that is continuously shaped along its ends, with the possibility of also being shaped along its edges or faces. This can include any combination of planing, sanding, or end-jointing. The subcategory 4409.21.90.00, "Other," captures all remaining bamboo wood that meets the continuous shaping criteria but does not fit the more specific end-shaping definition.