CLA-2-44:OT:RR:NC:2:230
Ms. Esta Knipper
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of a wood decking panel from Brazil
Dear Ms. Esta:
In your letter dated February 6, 2015 you requested a tariff classification ruling on behalf of your client, Basilicato Corporation, The ruling was returned to you for additional information, which was resubmitted to this office on March 24, 2015.
The ruling was requested on wood decking panels. A representative sample and product specifications were submitted for our review. The sample will be retained for future reference.
The product in question is a solid, rectangular-shaped wooden panel measuring approximately 5 ¼” (W) x 1” thick x 240” in length. The corners of the panel are continuously rounded throughout its length. You state that the panel is planed on all four sides and is molded. The species of wood is Ipe and the panels will be used as decking.
The applicable subheading for the wood decking panel will be 4409.29.9000, Harmonized Tariff Schedule of the United States (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. 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 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division