CLA-2-39:RR:NC:SP:221 K88788
Mr. M. R. Dawson
Hankyu International Transport (USA), Inc.
1561 Beachey Place
Carson, CA 90746
RE: The tariff classification of wood/plastic composites from Japan.
Dear Mr. Dawson:
In your letter dated August 17, 2004, on behalf of ANA Trading Corp., USA, you requested a tariff classification ruling.
Three samples were submitted with your request. The product is a composite of approximately 55% - 60% wood flour and 40% to 45% plastic, generally polyethylene or polypropylene. The mixture is extruded through dies to form profile shapes with hollow, honeycomb-like interior chambers. The composite has the rigid, inflexible characteristics of plastic with a color and grain that resembles wood. The essential character is imparted by the plastic components.
The catalog depicts round posts, panels and planks. All of these are in the form of profile shapes with chambered interiors, each one with a complex cross section that is constant from one end of the profile to the other. You state that the material will also be imported in the form of molding and special order shapes. There were no pictures illustrating these forms. Molding is generally in the form of a profile shape. The molding and special order shapes will be classified as profile shapes as long as they are made in a single operation, such as extrusion, have a complex cross section that is constant throughout the length of the profile, and have not been further worked, e.g., with drilled holes or beveled edges. The catalog also depicts lattice sections, designed for applications such as fencing, and doors.
The applicable subheading for the profile shapes, when made of wood flour filler and polyethylene, will be 3916.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of ethylene. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the profile shapes, when made of wood flour filler and polypropylene, will be 3916.90.5000, HTS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the doors will be 3925.20.0010, HTS, which provides for builders' ware of plastics, not elsewhere specified or included: doors, windows and their frames and thresholds for doors…doors and door frames. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for lattice sections will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.
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