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NY N023402




March 11, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3916.10.0000; 3921.90.5050; 3925.90.0000

Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
277 Southfield Parkway, Suite 135
Forest Park, GA 30297

RE: The tariff classification of wood/plastic composites from China.

Dear Mr. Reynolds:

In your letter dated February 12, 2008, on behalf of JW International, LLC, you requested a tariff classification ruling.

Five sample wood/plastic composites were provided with your letter. These composites are made from recycled plastics and waste wood discharged from mills, factories and construction and demolition sites. These wood/plastic composites are composed of approximately 55 percent by weight of wood and 45 percent by weight of plastics. The recycled plastics consist of approximately 70 percent by weight of polyethylene and 30 percent by weight of polypropylene. The composites have the rigid, inflexible characteristics of plastics, with wood waste forming the filler material. The sample labeled 005 is a composite board with a slightly grooved surface. The samples labeled 006, 007 and 008 are extruded in the form of profile shapes with chambered interiors, each one with a complex cross section that is constant from one end of the profile to the other. The sample labeled 009 is extruded into a simple open tube with a square cross section. These wood/plastic composites are a wood substitute and can be used in making decks, furniture, docks, fences, walkways and in other applications where wood is usually used.

The applicable subheading for the composite board, item 005, will be 3921.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: other. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the profile shapes, items 006, 007 and 008, will be 3916.10.0000, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1 millimeter, 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.

The applicable subheading for the rectangular tube, item 009, will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 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 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.

Sincerely,

Robert B. Swierupski
Director,

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