The tariff classification of outdoor deck tiles from Brazil

N340708 June 20, 2024 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.:  4421.99.9880 Justin Hatcher Bison Innovative Products 701 Osage Street Denver, CO  80204 RE:      The tariff classification of outdoor deck tiles from Brazil     Dear Mr. Hatcher: In your letter, dated June 13, 2024, you requested a tariff classification ruling on five styles of outdoor deck tiles.  A sample, photos, and a description of the items were submitted for our review. The five styles of outdoor wooden decking tiles vary by type of wood, size, finishes, and plank counts, but they all consist of a top layer of planks laid parallel to each other with a small spacing gap, a middle layer gap or kerf, and a bottom layer of bracing boards laid perpendicular to the top layer, held together with stainless steel fastening screws.  Additional brace pieces and screws are necessary as the size of the tile increases. Item 1 is constructed of Ipe wood - multiple species of the Tabebuia and Handroanthus genera, in both FSC and non FSC varieties, in both smooth finish and ribbed finish varieties, in top plank board counts of 6, 7, 8, 9, and 10 plank varieties, in 2' x 2' (23.875" x 23.875"), 4 'x 2' (47.9375" x 23.875"), 6' x 2' (72" x 23.875"), 8' x 2' (96.025" x 23.875"), and 30" x 30" (29.875" x 29.875") size varieties of 1.69" thick, Item 2 is constructed of Cumaru wood - multiple species of the Dipteryx genus, in both FSC and non FSC varieties, in both smooth finish and ribbed finish varieties, in 2' x 2' (23.875" x 23.875") and 4' x 2' (47.9375" x 23.875") size varieties of 1.69" thick. Item 3 is constructed of Garapa wood - multiple species of the Apuleia genus, in both FSC and non FSC varieties, approximately 2' x 2' (23.875" x 23.875") and 1.69" thick. Item 4 is constructed of Muiracatiara (commonly called Tigerwood) wood - multiple species of the Astronium genus, approximately 2' x 2' (23.875" x 23.875") and 1.69" thick. Item 5 is constructed of Itauba - Mezilaurus itauba, approximately 2' x 2' (23.875" x 23.875") and 1.69" thick. The applicable subheading for the outdoor deck panels will be 4421.99.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of wood: … 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 the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division