The tariff classification of a portable expanding solid wood fence from China

N091265 February 16, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a portable expanding solid wood fence from China Dear Ms. Pendris: In your letter dated January 12, 2010 you requested a tariff classification ruling. The ruling was requested on a portable expanding solid wood fence identified as item # 74990. A sample of the product was submitted and will be returned to you as requested. The fence is constructed entirely of painted Fir wood. Two side posts with attached feet on each end allow the fence to be free standing. The center of the fence is composed of an expanding wooden lattice panel. The portable expanding solid wood fence is not attached to any wall and can be moved. The fence can be used as a divider, privacy screen, and or trellis. The portable expanding solid wood fence measures approximately 37” (h) x 1 ½” (w) and can expand from 11.75” to 79” in length. The applicable subheading for the portable expanding solid wood fence will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 National Commodity Specialist Division