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NY N014875




August 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. Quincy Knowlton
Vanport International
28590 SE Wally Rd.
Boring, OR 97064

RE: The tariff classification of wood fence post caps from China

Dear Mr. Knowlton:

In your letter dated July 25, 2007 you requested a tariff classification ruling.

The ruling was requested on decorative post caps made of Chinese cedar. A photograph illustrating several styles and sizes of post caps was submitted. The post caps are decoratively shaped square pieces of wood some of which have a finial ball attached on top. You describe the post cap that will be imported as the “Cascade Peak Post Cap” which consists of four pieces of wood glued together with a wooden cap on top. The post caps will be attached on the tops of fence posts for decorative purposes.

You considered classification under either subheading 4421.90.97, Harmonized Tariff Schedule of the United States (HTSUS) or subheading 4421.90.70, HTSUS. Subheading 4421.90.70 provides for pickets, palings, posts, rails and assembled fence sections. It does not include decorative tops.

The applicable subheading for the wood fence post caps will be 4421.90.9740, HTSUS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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