CLA-2-44:OT:RR:NC:5:130
Mr. Jeandry Mendonça
Tiles Wood Comêrcio de Madeiras Ltda.
Rua São José, S/N
Benevides, Pará 68795
BRAZIL
RE: The tariff classification deck tiles from Brazil
Dear Mr. Mendonça:
In your letter, dated December 1, 2025, you requested a binding tariff classification ruling on wood deck
tiles. Product information and photos were submitted for our review.
The product under consideration is pre-made deck tiles. Constructed of Ipé, Cumaru, Garapa, Itaúba,
Maçaranduba, tiger wood, or plantation Teak, the deck tiles are to be installed on top of an existing surface to
form a wood deck surface. The tiles range from 300mm x 300mm to 600mm x 1200mm and between 36mm
and 42mm in thickness. Each tile consists of evenly spaced, parallel slats that are mounted on perpendicular
and/or diagonal wood slats. When installed, plastic mounts will hold the corners in place.
In your letter, you suggest that the panels are classifiable under subheading 4418.79.0000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for builders’ joinery in the form of assembled,
single-layer, wood flooring. We disagree. In order to be classified in 4418, the goods must be recognizable
articles used in the construction of a building. First, the tiles are merely laid on another surface and are not
used in construction. Additionally, a deck is not part of a building. They are frequently built adjacent to
buildings, but they are not themselves a part of a building. Therefore, the panels will be classified elsewhere.
The applicable subheading for the decking panels will be 4421.99.9880, HTSUS, which provides for Other
articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3 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 the World Wide Web 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 Regulations (19 CFR 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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division