CLA-2-44:OT:RR:NC:4:434
Ms. Barbara Frennea
Page & Jones Customs Brokers
P.O. Box 2167
52 N. Jackson St.
Mobile, AL 36652
RE: The tariff classification of hardwood truck bed flooring from Malaysia
Dear Ms. Frennea:
In your letter, dated August 20, 2019, you requested a binding tariff classification ruling. You requested an updated classification of the product considered in New York Ruling 892781, dated December 7, 1993. A sample was submitted for our review and will be retained for reference.
The ruling concerns truck bed flooring constructed of hardwood, edge-glued lumber. You do not indicate the species from which the item is constructed. The submitted sample measures approximately 11.5” in width and 1.125” thick. You state that the boards will be imported in lengths ranging from 13.8125 feet to 35.67 feet. The instant panel is constructed of eleven pieces of wood that have been edge-glued together. The panel is continuously shaped in a shiplap formation, i.e., rabbetted on one edge, and inverted rabbetted on the opposite edge. The vertical portion of each profile edge has a 3mm-diameter, half-round bead profile. The back of the panel is coated with an opaque surface covering.
The applicable subheading for shiplapped, hardwood, edge-glued truck bed flooring will be 4421.99.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
In your letter, you suggest that the correct subheading for the flooring would be 4421.99.9400, HTSUS. We disagree. This is not the equivalent classification for 4421.90.9540, HTSUS, as set forth in ruling 892781. Subheading 4421.99.9780, HTSUS, is the equivalent classification. Furthermore, classification in subheading 4421.99.9400, HTSUS, is precluded, as the instant product is not edge-glued lumber. While the product is constructed from edge-glued lumber, it is further worked by continuous shaping along its edges, which dedicates the product for use as truck bed flooring. It is no longer lumber - a non-dedicated, multiuse material. As such, the product is classified as an article, not as a building material.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division