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NY D83522




October 19, 1999

CLA-2-44:RR:NC:2:230 D83522

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0015; 4421.90.7040

Mr. Georges Lafleur
Gerard Crete & Fils Inc.
979, rue de Bourgogne, bureau 420
Sainte-Foy (Quebec) G1W 2L4
Canada

RE: The tariff classification of unassembled fence panels, finished and unfinished dog-eared fence pickets and back rails from Canada, G.R.I. 2 (a)

Dear Mr. Lafleur:

In your letter dated August 28, 1998 you requested a tariff classification ruling. We regret the delay in issuing a ruling. The delay resulted from a review of the classification of lumber products by the U.S. Customs Service.

The ruling was requested on knockdown or unassembled fence panels. You state that the shipments will consist of all the pieces necessary to make a specific number of fencing assemblies with an additional amount of extra pieces for replacement of rejects. The shipments will contain specific numbers of dog-eared pickets packed together in bundles and specific numbers of back rails packed in separate bundles.

The back rails are 2”x3”x96" plain pieces of wood. They consist of kiln dried spruce/pine/fir dressed to 1-1/2 inches thick by 2-1/2 inches wide. They are precision end trimmed to 96 inches long.

The dog-eared fence pickets are 2”x4”x72" or 1”x4”x72” pieces of wood with both corners of the top end cut off at an angle. They consist of kiln dried solid spruce/pine/fir. The 2”x4”x72” board is dressed to 1-1/2 inches thick by 3-1/2 inches wide by 72 inches long. The 1”x4”x72” board is dressed to 11/16 inch thick by 3-1/2 inches wide by 72 inches long. The corners of both types of pickets have been cut off so as to remove pieces of wood in the shape of isosceles right angle triangles with the sides measuring 3/4 inch long.

When imported in a thickness of 1-1/2 inches, the pickets will be resawn in half through the middle. This will result in two pickets with the same dog-eared shape and with the same width and length as the original board but with each having half the thickness of the original board. The resawn pickets are ready to be used to make an assembled fence panel.

Classification of goods under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI=s). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Next, provided that the headings or notes do not otherwise require, classification may be determined according to the subsequent GRI=s.

GRI 2(a) states that any reference in a heading to an article includes that article whether finished or unfinished, provided that the unfinished article has the essential character of the finished article, and whether assembled or unassembled.

The applicable heading for wood fencing panels specifies that the fencing panels be assembled. The terms of subheading 4421.90.70, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), are as follows:

Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections.

Since the fencing panels of this ruling request are unassembled, they may not be classified as if they were assembled. The terms of the heading preclude reliance on GRI 2(a). Accordingly, each unassembled component is classifiable separately.

In condition as imported, the back rails are not recognizable as fence parts. They are simply 2”x3”x96" boards not further worked than sawn and dressed. They are classifiable according to the terms of heading 4407, HTSUS, which provides for sawn wood.

The applicable tariff provision for the 2”x3”x96" rails will be 4407.10.0015, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not finger-jointed; not treated; mixtures of spruce, pine and fir. The general rate of duty will be Free.

Additional U.S. Rule of Interpretation 1(a) states as follows:
a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.

The applicability of certain headings (and subheadings) of chapter 44, HTSUS, depends on the principal use in the United States at, or immediately prior to, the date of importation of goods of the class or kind to which the imported merchandise belongs.

The unfinished 2”x4”x72” and the finished 1”x4”x72” dog-eared boards are recognizable as fence pickets and belong to that class or kind of pickets which are principally used as fence pickets in the United States. GRI 2(a) is applicable to the unfinished pickets.

The applicable tariff provision for the 2”x4”x72” and 1”x4”x72” dog-eared fence pickets will be 4421.90.7040, HTSUSA, which provides for other articles of wood; pickets, palings, posts and rails, the foregoing which are sawn. The general rate of duty will be Free.

You state that the dog-eared pickets may be imported in other widths ranging from 2-1/2 inches to 5-1/2 inches and in other lengths including a 96 inch length. In order to classify other types of pickets, the actual width and length of each picket must be given. In addition, the actual size and angle of the corner cuts for each size picket should be stated.

Regarding dog-eared pickets in lengths of 96 inches, we do not have information to substantiate a conclusion that pickets of this length are principally used as fence pickets in the United States. Thus, the applicable subheading for dog-eared pickets in lengths of 96 inches will be 4407.10.0015, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not finger-jointed; not treated; mixtures of spruce, pine and fir. The general rate of duty will be Free.

Articles classifiable under subheading 4407.10.0015, HTSUSA, which are the products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

In the event that the subject goods, when imported into the United States, do not meet the description and the facts set forth in this ruling, the subject ruling letter will not be applicable to those goods. As such, in the event that the merchandise or the facts are modified in any way, you should resubmit a ruling request to cover the new situation. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Paul Garretto at 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

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