CLA-2-44:OT:RR:NC:N1:130
Mr. Mike D. Caruso
Appalachian Bio Kilns
699 S. Eisenhower Drive
Beckley, WV 25840
RE: The tariff classification of wood decking boards from Serbia
Dear Mr. Caruso:
In your letter, dated May 13, 2022, you requested a binding tariff classification ruling. The ruling was requested on wood decking boards. Product information and photos were provided for our review.
The request concerns wood decking boards constructed of solid Black Locust (Robinia pseudoacacia), a nonconiferous wood. The rectangular decking boards are sawn lengthwise along the grain of the wood. Each board measures approximately 1” in thickness, 5.5” in width and 4’ to 12’ in length. You indicated in our email correspondence dated June 2, 2022, that the boards are surfaced on all four sides and eased on all four edges.
The Explanatory Notes to chapter 4407, Harmonized Tariff Schedule of the United States (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 instant wood board is only planed and eased, and not continuously shaped to a uniform profile, it is classifiable in heading 4407.
In your submission, you indicated that others are using the subheading 4407.11, HTSUS, as a potential classification for these wood decking boards. Subheading 4407.11, HTSUS, 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: Of pine. (Pinus spp.). This instant wood decking board is constructed of Black Locust which is a deciduous hardwood. It is not a coniferous wood, nor is it constructed of pine wood. Therefore, classification in subheading 4407.11, HTSUS, is precluded.
The applicable subheading for the solid wood decking boards will be 4407.99.0295, 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: Other: Other: Other nonconiferous. 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 the 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