United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I84088 - NY I84143 > NY I84125

Previous Ruling Next Ruling
NY I84125




August 6, 2002

CLA-2-44:RR:NC:SP:230 I84125

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.00

Mr. James F. Morgan
PBB USA, Inc.
883-D Airport Park Road
Glen Burnie, MD 21061

RE: The tariff classification of wooden boards for fences, from Canada.

Dear Mr. Morgan:

In your letter dated July 5, 2002, you requested a tariff classification ruling on behalf of Rojac Cedar Products Inc. (Blissfield, NB, Canada).

You describe the goods in question as “unassembled fences shipped as an entirety.” Diagrams and descriptions for five styles accompanied your inquiry. Each style consists of a certain number of backer rails (wooden boards that will be horizontal when assembled) along with a certain number of “fence boards” (wooden boards that will be vertical when assembled). It appears that all of the boards will be of cedar, spruce or other softwood species.

The “Solid Board Panel” is said to contain three 2x3 (by 8-ft.) S4S backers for 6- and 5-ft. panels, two 2x3 (by 8-ft.) S4S backers for a 4-ft. panel, or four 2x3 (by 8-ft.) S4S backers for an 8-ft. panel. Also included are approximately 27 pieces of 1x4 (by 4-, 5-, 6- or 8-ft.) S4S fence boards, which will be nailed, after importation, to these backer rails. The same components can be nailed as a “Spaced Board Panel,” leaving spaces between each 1x4.

The “Board on Board Panel” is said to contain three 2x3 (by 8-ft) S4S backers for 6- and 5-ft. panels, two 2x3 (by 8-ft.) backers for a 4-ft. panel, and four 2x3 (by 8-ft.) S4S backers for an 8-ft. panel. Also included are approximately 36 1x4 (by 4-, 5-, 6- or 8-ft.) S4S fence boards that will be nailed to these backers after importation.

The “Flat Top Panel” is said to contain four 1x4 (by 8-ft.) S4S cedar boards, to which will be nailed approximately 27 1x4 (by 4-, 5- or 6-ft.) S4S boards, also included.

The “Special Solid Panel” is said to consist entirely of 1x4 S4S boards of various lengths.

You suggest that the above-described products are classifiable in subheading 4421.90.70, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of wood: Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections.” However, a review of the diagrams for all of the above styles indicates that all are composed entirely of plain, solid wood boards having a rectangular cross-section and square-cut edges and ends. Thus, the above-described “unassembled fences” are nothing more than collections of unworked lumber having no particular distinguishing characteristics. In their imported condition, they are recognizable only as lumber. They are neither assembled fence sections nor recognizable pickets, palings, posts or rails. They answer to the terms of heading 4407, HTS, which provides for sawn wood. They have no attributes advancing them beyond the terms of that heading, or rendering them “other articles of wood.”

Accordingly, the applicable subheading for all of the “unassembled fence” boards listed above will be 4407.10.00, HTS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: coniferous. The rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.

Your inquiry does not contain sufficient information for us to rule on the style identified as an “8-ft. stockade panel,” which appears to consist in part of end-worked boards. If you wish to pursue a ruling on this style, please confirm that the uprights, in their imported condition, will be shaped at one end as in the submitted diagram. If this is the case, provide a sample (short piece of a worked end) to illustrate this. Also, explain the application(s) for this style, i.e., where and under what conditions it is installed in the U.S.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: