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NY E86556




October 19, 1999

CLA-2-44:RR:NC:2:230 E86556

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0068; 4421.90.7040

Ms. Patricia A. Stephen
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of dog-eared cedar fence pickets and sections of logs with one sawn edge from Canada

Dear Ms. Stephen:

In your letter dated August 24, 1999, on behalf of your client, North Shore Timber Ltd., you requested a tariff classification ruling.

The ruling was requested on two products, dog-eared fence pickets and log sections referred to as “cants.” Both products are made of western red cedar.

The pickets to be imported will be dog-eared on one end and will be used to make residential fences. The dimensions are 1”x4”, 1”x6”, 1”x8”, 1”x10” and 1”x12”, in lengths of 2’, 3’, 4’, 5’, 6’, 7’, and 8’. However, you state that ninety percent of the pickets will be in sizes of 1”x4” and 1”x6” and in lengths of 5’ and 6’.

A diagram and illustrations for the pickets were submitted. The illustrations show several patterns of fences made by assembling a number of 1”x6”x6’ pickets together. The diagram depicts the dog-eared top end of a 1”x6” picket. It shows that the corners have been cut so as to remove pieces of wood in the shape of isosceles right angle triangles with the sides measuring 1-1/4 inches long.

You have not clearly stated the size of the corner cuts for the boards measuring 1”x4”. However, it appears from your client’s notes that the 1”x4” boards will have the corners at one end cut so as to remove pieces of wood in the shape of isosceles right angle triangles with the sides measuring 3/4 inch long. For this ruling, we will assume that this is the case.

Classification of goods under the Harmonized Tariff Schedule is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification is first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. 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 dog-eared pickets with the corners cut off as described and in sizes of 1”x4” and 1”x6” and in lengths of 4’, 5’ and 6’ are commercially recognizable and principally used as dog-eared fence pickets in the United States.

The applicable subheading for these pickets will be 4421.90.7040, Harmonized Tariff Schedule of the United States Annotated (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 have not submitted any evidence, and we have found no information to substantiate a conclusion that dog-eared pickets in sizes other than those specified above are principally used as fence pickets in the United States. Thus, we find that the applicable subheading for the dog-eared pickets in question in sizes other than 1”x4” and 1”x6” and lengths of 4’, 5’ and 6’ will be 4407.10.0068, HTSUSA, which provides for wood sawn or chipped lengthwise, slices or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not finger-jointed; not treated; western red cedar; rough. The general rate of duty will be Free.

The second product to be ruled on consists of log sections referred to as “cants”. These are slabs sawn off from logs. They have one sawn side and one rounded side reflecting the original tree trunk. The dimensions range from 1/2” to 3” thick, 3” to 8” wide and 4’ to 8’ long.

Your client states that in Canada these cants are presently being disposed of as wood waste. However, the cants are being considered for importation into the United States for use in manufacturing small pieces of wood for stakes and agricultural boxes.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. Although not legally binding, the EN may be consulted when determining the classification of a product under a particular heading.

The EN to heading 4401, HTSUS, state that the wood waste and scrap of this heading are not useable as timber. They include saw mill or planing mill rejects and manufacturing waste.

The EN to heading 4407, HTSUS, state that this heading covers all wood and timber, of any length but of a thickness exceeding 6 mm, sawn or chipped along the general direction of the grain. The EN further state that the wood of this heading need not necessarily be of rectangular section nor of uniform section along the length.

The subject sawn log sections are useable as timber; as such, they belong to the class or kind of products described in heading 4407, HTSUS.

The applicable subheading for the cedar “cants” or log sections with one sawn edge will be 4407.10.0068, 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; western red cedar; rough. The general rate of duty will be Free.

Articles classifiable under subheading 4407.10.0068, 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 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 Paul Garretto at 212-637-7009.

Sincerely,

Robert B. Swierupski

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