The tariff classification of cedar and hemlock posts with minimal end cuts from Canada

NY F83878 March 17, 2000 CLA-2-44:RR:NC:2:230 F83878 CATEGORY: Classification TARIFF NO.: 4407.10.0065; 4407.10.0069; 4407.10.0075; 4407.10.0077 Mr. David A. Walser Arthur J. Humphreys P.O. Box 249 Sumas, WA 98295 RE: The tariff classification of cedar and hemlock posts with minimal end cuts from Canada Dear Mr. Walser: In your letter dated February 1, 2000, which was received in our office on February 29, 2000, you requested a tariff classification ruling. The request was made on behalf of South Beach Trading Inc. of British Columbia, Canada. The products to be classified are referred to as “decorative dog-ear fence posts”. The posts are sawn 4” x 4” wood blocks in lengths primarily of 8 feet, but also in lengths of 10 and 12 feet. The species of wood are stated to be cedar and hemlock. A diagram was submitted to show how one end of the post is worked. One-quarter of an inch on two edges of the end is cut off diagonally at about a 45 degree angle. The posts are stated to be used in conjunction with dog-eared fence boards. 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 applicability of certain headings (and subheadings) of chapter 44, HTSUS, depends on the principal use in the United States at, or immediately prior to, the date of importation of goods of the class or kind to which the imported merchandise belongs. The subject posts do not belong to a class or kind of goods principally used as fence posts. Posts with two edges of an end cut off for 1/4 of an inch are not recognizable as fence posts. The ends have minimal cuts which do not establish a dog-eared style or any other style that is principally used as fence posts. The 4” x 4” posts with minimal end cuts are open to multiple uses. Thus, they belong to a class or kind of goods principally used as sawn wood. The applicable subheading for hemlock posts with minimal end cuts will be 4407.10.0065, Harmonized Tariff Schedule of the United States Annotated (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; hemlock, other. The rate of duty will be free. The applicable subheading for cedar posts with minimal end cuts will be 4407.10.0069 (if western red cedar), 4407.10.0075 (if yellow cedar), or 4407.10.0077 (if other cedar), 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 (various, as noted). The rate of duty will be free. Articles classifiable under subheadings 4407.10.0065, 4407.10.0069, 4407.10.0075 and 4407.10.0077, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division