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The tariff classification of composite decking boards
Issued June 2, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N104625 (June 2, 2010)
Tariff classification
HTS codes: 3925.90.0000
Headings: 3925
Product description
The composite decking is a wood/plastic composite consisting of polyethylene compounded with wood flour filler and added color. The polyethylene plastic is obtained primarily from post consumer waste such as recycled milk and detergent bottles. The wood flour is obtained primarily from used pallets or waste collected from cabinet makers. The mixture is extruded to form boards which have a grained surface and rounded corners. A thin layer of polyethylene film is applied after the extrusion process as a finish coating. The product has the rigid and inflexible characteristics of plastic.
CBP rationale
The applicable subheading for the composite decking will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other.
Full text
N104625 June 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. Cristian Ocampo Guardian Building Products 979 Batesville Road Greer, SC 29651-6819 RE: The tariff classification of composite decking boards Dear Mr. Ocampo: In your letter dated May 4, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The composite decking is a wood/plastic composite consisting of polyethylene compounded with wood flour filler and added color. The polyethylene plastic is obtained primarily from post consumer waste such as recycled milk and detergent bottles. The wood flour is obtained primarily from used pallets or waste collected from cabinet makers. The mixture is extruded to form boards which have a grained surface and rounded corners. A thin layer of polyethylene film is applied after the extrusion process as a finish coating. The product has the rigid and inflexible characteristics of plastic. The applicable subheading for the composite decking will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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