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The tariff classification of Ipe wood tiles from Paraguay
Issued May 15, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N058181 (May 15, 2009)
Tariff classification
HTS codes: 4421.90.9760
Headings: 4421
Product description
The sample will be returned to you as you requested. The product is an assembled outdoor tile, measuring approximately 11 ¾” x 11 ¾” x 1”. It is composed of four strips of solid wood, each about 2-11/16” wide x 11 ¾” long x 5/8” thick. The strips of wood are arranged so that there is an open space between each piece and they are screwed onto a plastic grid base. The species of wood is Ipe or Lapacho (Tabebuia serratofolia).
CBP rationale
The applicable subheading for the Ipe wood tiles will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood.
Full text
N058181 May 15, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. 277 Southfield Pkwy., Suite 135 Forest Park, GA 30297 RE: The tariff classification of Ipe wood tiles from Paraguay Dear Mr. Reynolds: In your letter dated April 17, 2009, on behalf of Enoch J. Rinks, you requested a tariff classification ruling. A sample of the product to be classified, an Ipe wood tile, was submitted. The sample will be returned to you as you requested. The product is an assembled outdoor tile, measuring approximately 11 ¾” x 11 ¾” x 1”. It is composed of four strips of solid wood, each about 2-11/16” wide x 11 ¾” long x 5/8” thick. The strips of wood are arranged so that there is an open space between each piece and they are screwed onto a plastic grid base. The species of wood is Ipe or Lapacho (Tabebuia serratofolia). The applicable subheading for the Ipe wood tiles will be 4421.90.9760, 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 4421.90.9760, HTSUS, which are products of Paraguay 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
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