The tariff classification of decking profiles from China

N248889 January 16, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3916.10.0000; 3916.20.0020; 3925.90.0000 Mr. Vincent Carrubba Admiral Composite Technologies, Inc. 9 Florence Street Baldwin, NY 11510 RE: The tariff classification of decking profiles from China Dear Mr. Carrubba: In your letter dated December 19, 2013, you requested a tariff classification ruling. The sample submitted with your request is a length of decking material. It is extruded as a profile shape with a uniform cross section throughout its length. The profile will be constructed of either polyethylene or polyvinyl chloride (PVC) and may include coconut husk fiber filler. The decking may have a co-extruded coating of another plastic for color and weatherability. The imported board measures 6 inches in width, 1.25 inches in thickness, and 12 to 20 feet in length. The surfaces are embossed, with the top surface grained to resemble wood. The extruded deck plank incorporates a tongue protrusion along one length and a groove along the other. The tongue and groove shapes are designed to interlock for ease of installation. The grooved length includes flexible PVC sealing members. This flexible seal can be incorporated either by co-extrusion or by a secondary operation that involves reheating the grooved area of the board and then extruding the flexible PVC onto that heated area. The applicable subheading for the decking boards, when made of polyethylene and when the flexible seal is incorporated by co-extrusion, will be 3916.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of ethylene. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the decking boards, when made of polyvinyl chloride and when the flexible seal is incorporated by co-extrusion, will be 3916.20.0020, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride…window, door, decking or railing profiles. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the decking boards, when made of either polyethylene or polyvinyl chloride but with the flexible seal incorporated in a secondary operation after the original extrusion of the profile, will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included: other. The 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division