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NY N026930




May 15, 2008

CLA-2-39:OT:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

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

RE: The tariff classification of outdoor decking tiles 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.

The sample submitted with your request is a tile used for outdoor decking. The tile measures 12 inches square. It consists of an interlocking tile base on which five decking profiles, each measuring 12 inches by 2 ¼ inches, are mounted. The tile base is molded from plastics and incorporates interlocking connectors along the edges and five rows of five prongs on the top. The decking profiles are extruded to incorporate a grooved top surface and are then further processed with a series of five holes in the base that fit onto the prongs on the tile base. The decking profiles are made of recycled polyethylene with bamboo/wood fillers and with chemical additives to protect against ultraviolet rays, oxidation and fungus.

The applicable subheading for the outdoor decking tiles will be 3925.90.0000, Harmonized Tariff Schedule of the United States (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.

Articles classifiable under subheading 3925.90.0000, 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.

Sincerely,

Robert B. Swierupski
Director,

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