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NY I88979

December 10, 2002

CLA-2-39:RR:NC:SP:221 I88979


TARIFF NO.: 3921.11.0000; 3916 .90.5000

Mr. Joseph T. Pawlicki
Highwood USA
2020 Hancock #222
Laramie, WY 82072

RE: The tariff classification of foamed polystyrene lumber from the United Kingdom.

Dear Mr. Pawlicki:

In your letter dated November 25, 2002, you requested a tariff classification ruling.

The merchandise is identified as plastic lumber extruded from foamed polystyrene. The lumber is available in various forms. The products described as rectangular profiles are rectangular boards imported in lengths. The products described as square profiles are posts with a square cross-section. The arched decking, tongue and groove cladding and top and bottom rails are profile shapes, each having a complex cross-section that is uniform along the entire length. The flat decking is extruded in the form of a profile shape with one surface that is flat and one surface with a multiple raised panel pattern. The dowels are rods with diameters from 18 to 32 millimeters. It does not appear that any of these products have been further worked after extrusion.

The applicable subheading for the rectangular profiles (boards) and square profiles (posts) will be 3921.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the dowels and for the profile shapes, including the arched decking, flat decking, tongue and groove cladding, and top and bottom rails, all of which have a uniform cross section throughout their length and are not further processed after extrusion, will be 3916.90.5000, HTS, 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 other plastics: other: other. The rate of duty will be 5.8 percent ad valorem.

If you wish a ruling on any of the other products in your website, please submit complete details about the method of manufacture. Describe in particular any processing performed after extrusion. For example, for the rustic pole, describe the processing which forms the surface effect. For the profile shapes that are described as “routed,” explain whether there has been any processing such as routing or formation of grooves after extrusion.

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.


Robert B. Swierupski

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