CLA-2-44:OT:RR:NC:4:434
Justin Hatcher
United Construction Products dba Bison Innovative Products
701 Osage Street
Denver, CO 80204
RE: The tariff classification of outdoor deck panels from China
Dear Mr. Hatcher:
In your letter, dated December 12, 2023, you requested a tariff classification ruling. A sample and a description of the item were submitted for our review.
The item under consideration is a panel or “tile” to be used as outdoor decking that measures approximately 23.88” x 23.88” x 1.57” thick. It is constructed of five planks of stranded bamboo laid side by side with a small gap between each. Three brace boards of the same stranded bamboo are spaced beneath the top planks running perpendicular and held in place with 36 stainless steel fastening screws.
The applicable subheading for the outdoor deck panel will be 4421.91.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of wood: Other (of bamboo): Other: Other: Other.” The 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/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.91.9880, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4421.91.9880, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division