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NY L86864




August 26, 2005

CLA-2-44:RR:NC:SP:230 L86864

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
8855 Columbine Road (Suite 400)
Eden Prairie, MN 55347-4148

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

Dear Mr. Anderson:

In your letters dated June 27 and August 3, 2005, you requested a tariff classification ruling on behalf of Asia Pacific Resources LLC (Nanuet, NY). Two samples were submitted for our examination.

The sample of item # GS1224, a wooden stake, is a solid, sawn rectangular strip of wood measuring approximately 1¼” wide by 9/16” thick by 23” long. One end of the strip is shaped to a point by tapering both edges at an angle starting at 2½” from the end. You state that the species will be pine, fir or poplar.

The sample of item # GS ¼ 1224, also a wooden stake, is a solid, sawn rectangular strip of wood measuring approximately 1½” wide by 5/16” thick by 23” long. One end of the strip is shaped to a point by tapering both edges at an angle starting at 2½” from the end. You state that the species will again be pine, fir or poplar.

You state that following importation, the stakes will be sold to distributors serving various markets, including garden and nursery centers, greenhouses, hardware stores, lumber yards, road construction entities and surveyors. The stakes will have various applications, such as in general construction projects, fencing, marking out areas, and supporting trees or plants.

You suggest that the stakes might be considered “palings,” and might therefore be classifiable in subheading 4421.90.7040, 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.” However, we find that this subheading contemplates products that are principally used for fencing. The subject stakes are not dedicated for such use, but are instead general-purpose products suitable for a multitude of applications, as indicated by the wide range of distribution and functions described above.

Accordingly, the applicable subheading for the GS 1224 and GS ¼ 1224 stakes will be 4421.90.9740, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

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 Border Protection (CBP) 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 CBP.

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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