The tariff classification of teak wood cladding from Indonesia

N276386 July 7, 2016 CLA-2-44:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Eileen Family OHL Trade Consultants The Navy Yard 5101 South Broad St. Philadelphia, PA 19112-1404 RE: The tariff classification of teak wood cladding from Indonesia Dear Ms. Family: In your letter, dated May 17, 2016, you requested a classification ruling on behalf of your client, Oceania Imports, Inc., dba Island Stone. The ruling was requested for on teak wood cladding. A sample was submitted for our review and will be returned to you, as requested. The teak wood cladding sample measures approximately 19” long by 7” wide ¼” thick. The sample consists of three rectangular pieces of wood of varying sizes arranged in a staggered pattern, and held together by on the back side with glue and two 2” wide mesh strips. The wood is uncoated. You state that the cladding will be used as a wall covering. The applicable subheading for the multilayer wood flooring panels will be 4421.90.9780, Harmonized Tariff Schedule of the United States, 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 https://hts.usitc.gov/current. 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division