CLA-2-39:OT:RR:NC:N4:421
Ms. Rose Beltran
Alliance Customs Clearance Inc.
6615 E. Pacific Coast Highway, Suite #100
Long Beach, CA 90803
RE: The tariff classification of Resysta decking materials from Malaysia
Dear Ms. Beltran:
In your letter dated June 22, 2011, on behalf of Redwood LLC, you requested a tariff classification ruling.
Samples were provided with your letter. The Resysta decking components are composed of 40 percent vinyl polymer and 60 percent rice husks. The rice husks serve as filler material for the vinyl polymer. The Resysta products are marketed as an environmentally friendly and weather resistant alternative to wood or wood/plastics composite decking material. The decking components include decking planks, hollow profiles, wall cladding, veneers, joists/runners, end plates and dowels. The decking planks, hollow profiles, wall cladding, veneers, and joists/runners are all in the form of profile shapes. Each has a uniform cross section throughout the entire length and none has been advanced or further worked beyond the extrusion process. The decking planks are available with either a smooth or corrugated surface. The end plate is in the form of a solid rectangular plate. The dowel is in the form of a solid cylindrical rod with a cross-sectional diameter of approximately 7/16 inch.
The applicable subheading for the decking planks, whether or not corrugated, hollow profiles, wall cladding, veneers and joists/runners will be 3916.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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 vinyl chloride…window, door, decking or railing profiles. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the end plate will be 3920.49.0000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the dowel will be 3916.20.0091, HTSUS, 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 vinyl chloride…other. The rate of duty will be 5.8 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division