U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4409.10.9040
$33.1M monthly imports
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Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of wood decking from Brazil.
NY B89935 October 17, 1997 CLA-2-44:RR:NC:SP:230 B89935 CATEGORY: Classification TARIFF NO.: 4409.10.9040 Mr. Jonathan Cottingham Total Logistics Resource, Inc. P.O. Box 30419 Portland, OR 97294 RE: The tariff classification of wood decking from Brazil. Dear Mr. Cottingham: In your letters dated August 8 and September 19, 1997, on behalf of your client, Avison Wood Specialties (Molalla, OR), you requested a tariff classification ruling. A sample of "radiata pine outdoor decking" was submitted and will be retained for reference. It is a foot-long section of a solid wood board having continuously rounded edges. It is 1 inch thick and 5 1/2 inches wide. You describe the manufacture of this product as follows: The decking is cut to length, then kiln dried to a moisture content of 9 to 12 percent. It is then run through a planer, sized 5/4 x 5 5/9", and checked again for moisture content. Finally it is run through a molder and run profile to 1 x 5 1/2" with a 1/4" radius edge. The decking is not treated or coated prior to export. The boards will be imported in 8, 10 or 12 foot lengths. It is assumed that their ends will be square-cut (unworked). The applicable subheading for the decking will be 4409.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coniferous wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed. The rate of duty will be free. Any questions or concerns regarding A.P.H.I.S. requirements should be directed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737-1236 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.