The tariff classification of four OctoTerra Decorative tiles from Brazil and China

N254713 July 24, 2014 CLA-2-95:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Barbara M. Carman BCB International Inc. 1010 Niagara Street Buffalo, NY 14213-1501 RE: The tariff classification of four OctoTerra Decorative tiles from Brazil and China Dear Ms. Carman: In your letter dated June 17, 2014, you requested a tariff classification ruling on behalf of your client, Octopus Products Ltd. Representative samples for four OctoTerra tiles were submitted for our examination. The samples tiles submitted, OTM10, OTM11, OTM12, and OTM13 are non-structural decorative items used as ceiling elements, furniture components, displays and wall cladding. The tiles are constructed in China from imported Brazilian wood. The tile samples OTM10, OTM12, and OTM13 measure approximately 12” x12”. Tile sample OTM 11 measures approximately 12” X 16”. All four products consist of natural cumaru wood blocks of varying sizes and thicknesses which are bonded with contact adhesive in stacked rows on to a fiberglass mesh backing. The tiles are rectangular and without a worked or formed edge. However, the wood blocks are sequenced along the edges of the fiberglass mesh backing to allow the random pattern to continue from “tile” to “tile” resulting in the tiles fitting together like a puzzle. The applicable subheading for the OTM10, OTM11, OTM 12, and OTM 13 will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: 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 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 Albert Gamble at Albert.Gamble@cbp.dhs.gov Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division