CLA-2-44:OT:RR:NC:2:230
Mr. Ken Skillman
Universal Forest Products
5200 Highway 138
Union City, GA 30291
RE: The tariff classification of wood decking panels from Brazil
Dear Mr. Skillman:
In your letter dated January 29, 2015, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on March 19, 2015.
The ruling was requested wood decking panels. One representative sample was submitted for our review. The sample will be retained for future reference.
The submitted sample is a solid, rectangular-shaped wooden panel measuring approximately 3 ½” (W) x 3/4” thick. The panels will be imported in lengths from 3’ to 23’.The panel is sawn lengthwise along the grain of the wood and square cut at the ends. You state that the panel is planed on all four sides eased on all four edges. There is no continuous shaping of the panel’s edges or ends. You state the species of hardwood to be Ipe. The panels will be used to build outdoor decks.
In your submission, you suggest subheading 4409.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), as a potential classification for the Ipe decking panel. However, the Explanatory Notes to chapter 4407, HTSUS, provide that products of this heading may be planed (whether or not the angle formed by two adjacent sides is slightly rounded during the planing process). As the panel is only planed and eased, and not continuously shaped to a uniform profile, it is classifiable in heading 4407.
The applicable subheading for the wood decking panel will be 4407.29.0121, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm: Of a tropical wood specified in subheading note2 to this chapter: Other:Ipe (Tabebuia spp). 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 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