The tariff classification of wooden fence posts and rails from Canada

NY J89903 November 12, 2003 CLA-2-44:RR:NC:2:230 J89903 CATEGORY: Classification TARIFF NO.: 4421.90.7040 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of wooden fence posts and rails from Canada Dear Ms. Barney: In your letter dated October 13, 2003, on behalf of your client, Industrial Wood Specialties, you requested a tariff classification ruling. The ruling was requested on wooden fence posts and rails. Diagrams and photographs were submitted. The posts and rails may be shipped together as a kit or separately. The posts consist of hemlock squares measuring 4” to 4-1/2” in thickness and width and 3 to 6 feet in length. The posts contain two mortise holes measuring 2-1/2” x 5” spaced approximately 11” apart. The holes are designed to hold fence rails. The rails consist of hemlock squares measuring 3-1/4” to 3-1/2” in thickness and width and 8 to 12 feet in length. Both ends of the rails are cut diagonally at an angle to a thickness of 1/2” by removing two opposite corners of the square at each end. The corner cuts begin 18” from either end at the corners and gradually increase in width and depth down to the end. The diagonally cut ½” thick ends fit in the holes in the posts. The applicable subheading for the hemlock posts and rails described above will be 4421.90.7040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; pickets, palings, posts and rails, the foregoing which are sawn. The general rate of duty will be free. 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, National Commodity Specialist Division