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NY A83496




June 3, 1996

CLA-2-44:S:N:N4:E18: A83496

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.7020

Mr. Skip Gray
A. N. Deringer, Inc.
RR 3
Box 5400
Houlton, ME 04730-0337

RE: The tariff classification of privacy fence panels from Canada

Dear Mr. Gray:

In your letter dated May 6, 1996 you requested a tariff classification ruling on behalf of Atlantic Pressure Treating Ltd.

Your letter identifies five different styles of pre-assembled privacy fence panels; i.e., Lattice Top, Dog Ear, Scallop, French Gothic, and, Dog Ear Shadow Box. Detailed drawings submitted for these products indicate that they are all made of eastern spruce wooden pickets and backer rails. These pre-assembled fence panels are all eight feet wide but vary in height and thickness. They all consist of treated lumber with the exception of the French Gothic Picket fence panel which is pre-painted white.

The applicable subheading for the fence panels will be 4421.90.7020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood: assembled fence sections. The rate of duty will be free.

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.

Sincerely,

Joseph J. Wilson
Port Director

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