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NY N026987

May 15, 2008



TARIFF NO.: 3916.10.0000

Mr. Charles G. Hartill
Capital Transportation Customs Clearance Services, Inc. 167-18 146th Avenue
Jamaica, NY 11434

RE: The tariff classification of outdoor decking profiles from China or Indonesia

Dear Mr. Hartill:

In your letter dated April 16, 2008, on behalf of Bafia Flooring, Inc., you requested a tariff classification ruling.

Two samples of outdoor decking were included with your request. One is identified as decking track. Both samples are in the form of profile shapes with a uniform cross section throughout their lengths. They have been extruded in the shapes of complex cross-sections incorporating grooved top surfaces. The decking profiles are made of recycled polyethylene with bamboo/wood fillers and with chemical additives to protect against ultraviolet rays, oxidation and fungus.

You suggest classification in subheading 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. This classification does not apply when there is a more specific provision in an earlier heading in chapter 39. Profile shapes are provided for in heading 3916 unless they have been further worked such as with drilled holes or beveled edges. The samples submitted with your request have not been further worked.

The applicable subheading for the decking profiles 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 rate of duty will be 5.8 percent ad valorem.

Articles classifiable under subheading 3916.10.0000, HTSUS, which are products of Indonesia, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 http://www.usitc.gov/tata/hts/.

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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