The tariff classification of Active Resysta Refiller from Malaysia

N272448 February 18, 2016 CLA-2-14:OT:RR:NC:N4:N231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Mr. Michael Dahm Cole International USA, Inc. 2094 Grand Island Boulevard Grand Island, NY 14072 RE: The tariff classification of Active Resysta Refiller from Malaysia Dear Mr. Dahm: In your letter dated January 26, 2016, you requested a tariff classification ruling on behalf of your client, Westech Building Products (Calgary Alberta, Canada). The subject merchandise, “Active Resysta Refiller” is composed of 60 percent pulverized rice husks, 22 percent common salt and 18 percent mineral oil. This raw material as imported in bulk quantity will be further processed with the addition of highly concentrated additives (PVC resin, calcium carbide) to produce Resysta. You have stated that the latter is a highly durable and sustainable fiber reinforced material that resembles and feels like wood. Resysta is used to produce decking boards, fences, roofing, windows, furnitures, etc. The applicable subheading for the above-described Active Resysta Refiller will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included: other: 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/. The importation of this merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS) and/or the U.S. Food and Drug Administration. It is suggested you contact these agencies directly for further information.This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Bruce N. Hadley at bruce.hadleyjr@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division