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NY E87997




November 19, 1999

CLA-2-44:RR:NC:2:230 E87997

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840

Ms. Debra A. Tremblay
Affiliated USA Inc.
100 Walnut Street
Champlain, NY 12919

RE: The tariff classification of sawn and pointed wooden stakes from Canada

Dear Ms. Tremblay:

In your letter dated October 15, 1999, on behalf of your client Goodfellow (The Wood Specialists) of Quebec, Canada, you requested a tariff classification ruling.

The ruling was requested on wooden stakes manufactured by your client. The stakes are sawn square pieces of spruce with one end worked to a point. They can be used for many purposes, such as, for holding signs and for supporting trees.

A sample measuring approximately 1-7/16 inches by 1-7/16 inches by 2 feet long was submitted. One end is shaped to a substantial sharp point starting at 5 inches from the end. The stakes will be imported in the same square dimensions as the sample and in lengths of 2, 3 and 4 feet.

The applicable subheading for the wooden stakes will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other, other. The general rate of duty will be 3.3 percent ad valorem.

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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