CLA-2-39:OT:RR:NC:N4:421
Ms. Lucia Lanchberry
Nyloboard, LLC
14187 Industrial Park Blvd., NE
Covington, GA 30014
RE: The tariff classification of Nyloboard decking panels
Dear Ms. Lanchberry:
In your letter dated February 10, 2015, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on March 23, 2015. Product information and samples were submitted for our review.
The Nyloboard product is used as a substitute for standard wood decking panels. Three samples were submitted, each of which is similar in construction. Each measures approximately 5 ½ inches in width and 7/8 inch in thickness. Each product is composed of a core of polyurethane with carpet fibers (mainly nylon and polyester) utilized as a filler. Fiberglass sheets, measuring approximately 2mm in thickness, are applied to the face and back of the core. The face and back are then coated with a 2mm-thick layer of polyurethane. Each board is embossed on its face to have the appearance of wood grain, and the face of each board has rounded corners. One sample has no edge working, while one has grooves on either edge for the incorporation of fasteners, and the last has an interlocking tongue and groove system.
In your original submission, you suggested that the Nyloboard decking panels are classifiable in heading 3921, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics. However, the Nyloboard panels do not meet the definition of plates or sheets as set forth in Note 10 to Chapter 39, HTSUS. Note 10 states that the expression “plates, sheets, film, foil and strip” means “blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked…” The Explanatory Notes to the Harmonized System further explain this definition by stating, “Such plates, sheets, etc., whether or not surface worked (including squares and other rectangles cut therefrom), with ground edges, drilled, milled, hemmed, twisted, framed or otherwise worked or cut into shapes other than rectangular (including square), are generally classified in headings 39.18, 39.19, or 39.22 to 39.26.” The Nyloboard panels are not rectangular in shape; they have rounded corners and edge-working. As such, classification in heading 3921 is precluded.
The Nyloboard panels, instead, are “builders’ ware” as set forth in Note 11(b) to Chapter 39, which states: “Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of subchapter II: (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs.” See also New York rulings N104625, dated June 1, 2010 and N233934, dated November 2, 2012.
The applicable subheading for the Nyloboard decking panels 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division