CLA-2-44:OT:RR:NC:N3:230
Mr. Yiming Ma
J.E.T.S. B.V.
Sluispolderweg 32
Zaandam, Noord-Holland 1505HK
NETHERLANDS
RE: The tariff classification of Ash decking panels from the Netherlands
Dear Mr. Ma:
In your letter, dated April 22, 2016, you requested a tariff classification ruling. The ruling was requested on “Thermo Ash Decking” panels. Photos and product information were submitted for our review.
You identify the decking panels as “Thermo Ash Decking”. You indicate that the panels, manufactured from solid European Ash wood, measure 20mm in thickness, 120mm in width, and range from 150cm to 250cm in length. From the submitted photos, it is clear that the panel is constructed of solid wood and is continuously grooved along its edges. Each edge has a different joinery profile. In your subsequent email, you state that the panels are not tongued or grooved on the panel ends, i.e., the panels are straight-cut on the ends. The panels are heat-treated but not coated.
You suggest that the panels are classifiable under subheading 4409.10.9040, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. While the product is plainly described by the language of Heading 4409, HTSUS, wood continuously shaped along its edges, Subheading 4409.10 provides for coniferous wood; Ash is a non-coniferous wood. Therefore, classification in 4409.10, HTSUS, is precluded.
The applicable subheading for the Thermo Ash Decking Panels will be 4409.29.9000, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Other. 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 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division