CLA-2-44:OT:RR:NC:N5:130
Mr. Russell Marks
Tradelink Wood Products, Inc.
215 B Industrial Ave.
Greensboro, NC 27406
RE: The tariff classification of wood decking panels from Brazil
Dear Mr. Marks:
In your letter, dated August 18, 2025, you requested a binding tariff classification ruling. The ruling was
requested on wood decking panels. Product information and a sample were provided for our review.
The products under consideration are solid wood decking panels. You identified the wood species of the
sample as Garapa (Apuleia Leiocarpa, a tropical wood). You indicate that you also import solid decking
panels of Ipé (Handroanthus spp.), Red Balau (Shorea Guiso), Cumaru (Dipteryx Odorata), and Tigerwood (
Astronium Lecointei), all identified as tropical wood in Annex to Chapter 44, Appellation of Certain Tropical
Woods, Explanatory Notes to the Harmonized System (ENs). The rectangular decking panels are sawn
lengthwise along the grain of the wood. Each panel measures approximately 0.75” to 1.5” in thickness, 3.5”
to 7.5” in width and 5’ to 20’ in length. You indicated that the panels are planed on all four sides and eased
on all four edges. There is no continuous shaping of the panel’s edges or ends.
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 panel is only planed and eased, and not
continuously shaped to a uniform profile, it is classifiable in heading 4407.
The applicable subheading for wood decking panel of Ipé (Handroanthus spp.) will be 4407.29.0220,
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: Of tropical wood: Other: Ipé (Tabebuia spp. or
Handroanthus spp.), also known as Tahibo or Taheebo, LaPacho or Lapacho, Brazilian walnut and
Patagonian walnut. The rate of duty will be free.
The applicable subheading for the solid wood decking panels of Garapa (Apuleia Leiocarpa), Red Balau (
Shorea Guiso), Cumaru (Dipteryx Odorata), and Tigerwood (Astronium Lecointei) will be 4407.29.0296,
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: Of tropical wood: Other: Other. The rate of duty will
be free.
Effective August 6, 2025, Executive Order 14323 imposed additional duties on products from Brazil. At this
time, products of Brazil provided by heading 9903.01.77, except for products described in headings
9903.01.78 – 9903.01.83, will be subject to an additional ad valorem rate of duty of 40 percent. Your
product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading
applicable to your product classification, 9903.01.81, in addition to subheadings 4407.29.0220 and
4407.29.0296, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Brazil will be
subject to an additional ad valorem rate of duty of 10 percent. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, 9903.01.32, in addition to subheading 4407.29.0220 and 4407.29.0296, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division