The tariff classification deck tiles from Brazil

N356609
December 18, 2025
CLA-2-44:OT:RR:NC:5:130
CATEGORY: Classification
TARIFF NO.: 4421.99.9880
Mr. Jeandry Mendonça Tiles Wood Comêrcio de Madeiras Ltda. Rua São José, S/N Benevides, Pará 68795 BRAZIL RE: The tariff classification deck tiles from Brazil Dear Mr. Mendonça: In your letter, dated December 1, 2025, you requested a binding tariff classification ruling on wood deck tiles. Product information and photos were submitted for our review. The product under consideration is pre-made deck tiles. Constructed of Ipé, Cumaru, Garapa, Itaúba, Maçaranduba, tiger wood, or plantation Teak, the deck tiles are to be installed on top of an existing surface to form a wood deck surface. The tiles range from 300mm x 300mm to 600mm x 1200mm and between 36mm and 42mm in thickness. Each tile consists of evenly spaced, parallel slats that are mounted on perpendicular and/or diagonal wood slats. When installed, plastic mounts will hold the corners in place. In your letter, you suggest that the panels are classifiable under subheading 4418.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ joinery in the form of assembled, single-layer, wood flooring. We disagree. In order to be classified in 4418, the goods must be recognizable articles used in the construction of a building. First, the tiles are merely laid on another surface and are not used in construction. Additionally, a deck is not part of a building. They are frequently built adjacent to buildings, but they are not themselves a part of a building. Therefore, the panels will be classified elsewhere. The applicable subheading for the decking panels will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The general 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. 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 CFR 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,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division