CLA-2-44:OT:RR:NC:1:130
Mr. Ken Skillman
UFP International
5200 HIghway 138
Union City, GA 30291
RE: The tariff classification of wood decking from China
Dear Mr. Skillman:
In your letter, dated January 26, 2021, you requested a binding tariff classification ruling. The ruling was requested for wood decking boards. Product information and photos were submitted for our review.
The request concerns exterior wood decking boards constructed of solid Japanese cedar (Cryptomeria japonica, a coniferous wood) wood. Each board measures approximately 1.25” (thick) by 6” (wide) by 8’ or 10’ in length. In your request, you indicate that all four sides of the boards are sanded and that the edges are eased. However, the photos provided show boards with clearly rounded edges. In further discussion, you clarified that the boards are processed through a moulder to yield rounded edges with a radius of 3/16” to 1/4". The boards are straight-cut on their ends.
In your letter, you suggest that the boards are classified in heading 4407.19.1077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Coniferous: Other: Other: Other: Not treated: Other cedar (Thuja spp., Juniperus spp., Hamaecyparis spp., Cupressus spp. and Libocedrus spp.): Other. We disagree. This provision provides for wood that has been cut lengthwise along the grain and that may be planed, whether or not the edges are slightly rounded during the planing process. However, the heading does not include wood that has been continuously shaped throughout its length. These decking boards, which have been continuously shaped by a moulder to have rounded corners of a specific radius, are not merely planed. Additionally, Cryptomeria japonica is not a true cedar of any of the genera listed in subheading 4407.19.1077, HTSUS.
The applicable subheading for the Japanese cedar wood decking boards will be 4409.10.9040, 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: Coniferous: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed:Other: Other: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4409.10.9040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4409.10.9040, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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,
Steven A. Mack
Director
National Commodity Specialist Division