CLA-2-39:OT:RR:NC:SP:221
Ms. Julie Colona
Customs Services International
510 Thatcher Ave.
St. Louis, MO 63147
RE: The tariff classification of PVC deck boards.
Dear Ms. Colona:
In your letter dated October 14, 2008, on behalf of Import Expeditors LLC, you requested a tariff classification ruling.
Three segment samples of deck boards were provided with your letter. All are composed of polyvinyl chloride (PVC) plastic with bamboo flour filler. They also contain a blowing agent and pigments. For tariff purposes all are considered to be cellular polyvinyl chloride plastic.
The sample marked A is a white rectangular board with a smooth surface. It is formed through extrusion and is afterwards cut to the desired length. Item B is a beige rectangular board that is also formed by extrusion. Before it completely cools it is embossed to simulate a wood grain. It is then cut to the desired length. Item C is formed and embossed in the same method as Item B. However, after the cooling is complete, a notch is cut throughout the length of the board along both sides. The board is then cut to the desired length. The embossing is considered to be surface working. The notching is considered to be further working that is beyond mere surface working. It is noted that the samples are only segments of the finished boards. The classifications provided below are based on the assumption that these segments represent the entire board, and that boards A and B have not been further worked such as beveled, mitered, grooved, routed, notched or punched with holes.
The applicable subheading for deck boards A and B, provided they are rectangular and have not been more than surface worked, will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of polyvinyl chloride: other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for deck board C, which has been further worked with notching, will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division