The tariff classification of decking tiles assembled to platform bases from Brazil

N020917 January 10, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Russ Carawan Rex Hardwood, LLC P.O. Box 9309 Columbus, MS 39705-0018 RE: The tariff classification of decking tiles assembled to platform bases from Brazil Dear Mr. Carawan: In your letter dated December 10, 2007 you requested a tariff classification ruling. The ruling was requested on hardwood decking tiles assembled to platform bases. The decking tiles may be constructed with plastic bases or with wood bases. A sample of a decking tile with a plastic base was submitted. The sample measures 1-1/8” x 11 ¾” x 11 ¾” and consists of four lumber strips mounted on a plastic grid base. The lumber strips measure 5/8” thick x 2-3/4” wide x 11 ¾” long and have rounded edges and beveled ends. They are placed side by side with a ¼” space between them and are screwed onto the plastic base. The lumber strips may consist of one of the following species of wood: ipe (Tabebuia), cumaru (Dipteryx odorato) or cedrinho (Erisma uncinatum). The surface of the sample decking tile is smooth; however, an optional grooved or anti-slip surface may also be imported. The decking tile with the wood base is described as consisting of a top layer of lumber strips having the same measurements and composition as the decking tile with the plastic base. The platform base in this case consists of solid wood strips. An illustration of the back of the decking tile shows wood strips placed cross-wise at the ends and at an angle across the middle. The wood base strips are nailed or screwed to the top layer lumber strips. The applicable subheading for the hardwood decking tiles assembled to plastic or wood platform bases will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 4421.90.9740, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division