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NY J84293




May 27, 2003

CLA-2-44:RR:NC:2:230 J84293

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740; 4421.90.7040; 4407.10.0077

Mr. Rene Harpin
Spec Bois et Solutions Marketing
1170 boul. Lebourgneuf, Suite 303
Quebec, Qc G2K 2E3
Canada

RE: The tariff classification of wood pickets and posts from Canada

Dear Mr. Harpin:

In your letter dated April 18, 2003 you requested a tariff classification ruling.

The request is a resubmission with additional information for several products not previously classified in ruling I89549 dated January 17, 2003. The products are described as molded pickets and French Gothic pickets in lengths of 8 feet and fence posts in various sizes. Representative samples were previously submitted.

The molded picket is a 1 x 3 eastern white cedar board with one shaped end. Approximately four inches of the end are shaped to a blunt point, and the face of the board has a convex shape. The French Gothic picket is a 1 x 4 eastern white cedar board with one shaped end. Approximately seven inches of the end is shaped with two arc cuts and a blunt point on top. The subject molded and French Gothic pickets are 8 feet in length. You submitted information from your customers in the United States that these boards are used to construct fence panels.

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.

Customs has previously ruled that boards in lengths of over 6 feet are not principally used in the United States as fence pickets. Although the subject boards themselves may be used as fence pickets, the class or kind of goods they belong to, namely, boards 8 feet in length, are not principally used as fence pickets.

The applicable subheading for the 8 foot long boards with one end shaped to a blunt point and the 8 foot long boards with one Gothic shaped end will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

The subject posts consist of 4 x 4 and 5 x 5 eastern white cedar blocks with one chamfered end (referred to as “pointed” in your letter). One end has 1” (of the 4 x 4 size) or 1-1/2” (of the 5 x 5 size) cut off at about a 45 degree angle. These posts will be imported in lengths of 6’, 7’, 8’, 9’, 10’ and 12’.

A third post to be classified is a 5 x 5 post with one drilled and chamfered end. The sample has one end with 1” of the four edges cut off at a 45 degree angle. In addition, a 2” diameter hole is drilled through the face about 5” from the end. The chamfered, drilled post will be imported in lengths of 8’, 9’, 10’ and 12’

Customs has previously ruled that posts with chamfered ends in lengths of 6’, 7’ and 8’ are recognizable as fence posts in the United States. Posts over 8 feet in length, however, are not recognizable as belonging to that class or kind of posts which are principally used as fence posts. .
The applicable subheading for the 4 x 4 and 5 x 5 posts with one chamfered end and in lengths of 6’, 7’ and 8’ and the 5 x 5 posts with one drilled and chamfered end in lengths of 8’ will be 4421.90.7040, HTSUSA, which provides for pickets, palings, posts and rails, the foregoing which are sawn. The general rate of duty will be free.

The applicable subheading for the 4 x 4 and 5 x 5 posts with one chamfered end and in lengths of 9’, 10’ and 12’ will be 4407.10.0077, 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, other cedar. The general rate of duty will be free.

The cedar posts with one chamfered end and in lengths of 9’, 10’ and 12’ 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 and origin rulings issued by Customs.

The applicable subheading for the 5 x 5 posts with one drilled and chamfered end and in lengths of 9’, 10’ and 12’ 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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