CLA-2-39:OT:RR:NC:4:421
Mr. Steven B. Zisser, Esq.
Zisser Group
9355 Airway Road
Suite 1
San Diego, CA 92154
RE: The tariff classification of composite decking panels from China
Dear Mr. Zisser:
In your letter dated April 9, 2015, you requested a tariff classification ruling on behalf of your client, Cali Bamboo. The ruling was returned to you for additional information, which was resubmitted to this office on June 9, 2015.
The ruling was requested on composite decking panels identified as “Bamdeck ®?Composite Decking”. A representative sample and detailed product specifications were submitted for our review. The sample will be retained for future reference.
The decking panel is extruded as a profile shape with a uniform cross section throughout its length, and features a ridged outer surface. The profile is constructed of high density recycled polyethylene filled with reclaimed bamboo wood fibers. Seven 11mm holes run the length of the panel core. The decking panel has a 6mm-deep groove cut along both edges for the hidden fastening system used to secure the panels in place. You indicate that the decking panels are straight cut on their ends. The imported board measures 5 ½” (W) x 7/8” in thickness x 96” in length.
You suggest classification of the deck boards in heading 4418, Harmonized Tariff Schedule of the United States (HTSUS), because of the consumer appeal of the bamboo additive. However, classification in Chapter 44 is precluded. On its surface, the instant product has none of the properties of wood; it is merely a plastic article which is a substitute for a traditionally wood article. Furthermore, a review of the Explanatory Notes for Chapter 39 indicate that fillers, including wood flour, are permitted additions to the products of Chapter 39. The deck boards, therefore, are classified in Chapter 39.
You question the classification of the product in heading 3925 as builders’ wares. However, because the product has a continuous cross section throughout its length, it, instead, meets the definition of a profile shape of heading 3916.
The applicable subheading for the composite decking panels will be 3916.10.0000, HTSUS, which provides for Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: Of polymers of ethylene. The rate of duty will be 5.8 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division