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NY J82122




April 2, 2003

CLA-2-44:RR:NC:2:230 J82122

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of cedar posts with decorative caps from Canada

Dear Mr. Kavanaugh:

In your letter dated February 25, 2003, on behalf of the exporter, Tenntech Inc. of Quebec, Canada, you requested a tariff classification ruling.

The ruling was requested on cedar posts with decorative caps. Photographs, a letter with a description of the products from Tenntech and other information regarding the products were submitted.

The products to be imported are 5” x 5” posts of Canadian eastern white cedar in lengths of 10 feet and 12 feet. The posts are sanded and stained. Each post is finished with a sanded and stained decorative cap. The cap is permanently attached to the post with a double-ended 2” screw and carpenters glue. Four different styles of decorative caps are pictured. The standard style cap consists of a square bottom with recessed end and a four-sided pointed top. The other styles consist of a square bottom with a recessed end, a four-sided beveled middle and a finial top in three different shapes.

The subject posts will be used as posts for tennis courts. You submitted trade information showing that posts used in the back fences of tennis courts are 10 feet or 12 feet long. You believe that this information substantiates a claim that these posts are principally used as fence posts. Therefore, you are of the opinion that the subject posts should be classified in subheading 4421.90.7040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fence pickets, palings, posts and rails.

Classification of goods under the Harmonized Tariff Schedule is governed by the General Rules of Interpretation (GRI’s). 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 subject 5” x 5” posts, which have been sanded, stained and decorated with various caps and in lengths of 10’ and 12’ are not recognizable as belonging to that class or kind of posts which are principally used as fence posts in the United States. Although the subject posts themselves may be used as tennis fence posts, the class or kind of goods to which they belong, namely, posts 10’ and 12’ long, are not principally used as fence posts. Hence, they cannot be classified under subheading 4421.90.7040, HTSUSA.

In your letter, you referred to Customs ruling NY E86123 of October 15, 1999, which concerned the classification of a number of fencing products, including posts. The posts in that ruling consisted of 4” x 4” and 5” x 5” squares of wood with beveled or doweled ends. The ends were minimally processed with ¾” to 1” of the edges of the ends being either angle cut or rounded. These posts which were over 8’ in length were classified as sawn wood in subheadings 4407.10.0076 or 4407.10.0077, HTSUSA.

However, the subject posts are not similar to the posts in that ruling. The posts are assembled together with various distinctly shaped caps. Assembled products cannot be classified as sawn wood in heading 4407, HTSUS

The applicable subheading for the subject cedar posts, sanded, stained and with decorative caps, will be 4421.90.9740, HTSUSA, which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

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,

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