The tariff classification of wood/plastic composite panels from China

N320143 July 16, 2021 CLA-2-39:OT:RR:NC:1:137 CATEGORY: Classification TARIFF NO.: 3916.10.0000, 9903.88.02 Oksana Smirnova Hermes International Logistics 64 Woodland Avenue Staten Island, New York 10308 RE: The tariff classification of wood/plastic composite panels from China Dear Ms. Smirnova: In your letter dated June 22, 2021, you requested a tariff classification ruling. The ruling was requested on wood/plastic composite exterior panels. The panels are composed of 38 percent recycled high-density polyethylene, 50 percent wood powder and 12 percent other additives. The panels are extruded in the form of profile shapes and have the rigid, inflexible characteristics of plastics, with the wood powder acting as filler material. The panels measure 2 cm by 10 cm by 200 cm. These panels will be used in place of wood for siding panels or fence panels. The applicable subheading for the wood/plastic composite panels 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 general rate of duty will be 5.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3916.10.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3916.10.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division