CLA-2-44:OT:RR:NC:N3:230
Mr. Yiming Ma
J.E.T.S. B.V.
Sluispolderweg 32
Zaandam, Noord-Holland 1505HK
NETHERLANDS
RE: The tariff classification of Padouk decking panels from the Netherlands
Dear Mr. Ma:
In your letter, dated April 22, 2016, you requested a tariff classification ruling. The ruling was requested on Padouk decking panels. Photos and product information were submitted for our review.
You identify the decking panels as “Padouk Decking”. You indicate that the panels, manufactured from wood of the Pterocarpus genus, measure 20mm in thickness, 130mm in width, and range from 150cm to 280cm in length. From the submitted photos, it is clear that the panel is constructed of solid wood and is continuously grooved along its edges. In your subsequent email, you state that the panels are not tongued or grooved on the panel ends, i.e., the panels are straight-cut on the ends. The panels are not treated or coated.
You suggest that the panels are classifiable under subheadings 4407.29.0140, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 4407 provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. The instant product does not meet this description because it is continuously shaped along its edges. We therefore consider heading 4409, which provides for wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. The Explanatory Notes to the Harmonized System explain that heading 4409, HTSUS, covers “timber, particularly in the form of boards, planks, etc., which, after sawing or squaring, has been continuously shaped along any of its edges or faces...” This language plainly describes the instant product.
The applicable subheading for the Padouk Decking Panels will be 4409.29.9000, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Other. The rate of duty will be free.
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 https://hts.usitc.gov/current.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division