The tariff classification of rounded wood posts from Canada

N234322 November 14, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Diane M. Seibert Tumac Lumber Co., Inc 805 SW Broadway Suite 1500 Portland, OR 97205 RE: The tariff classification of rounded wood posts from Canada Dear Ms. Seibert: In your letter dated October 12, 2012, you requested a tariff classification ruling. The ruling was requested on rounded wood posts. Photographs and a description were submitted for our review. The pine wood posts are straight cut at both ends. They are uniform in diameter along their entire length which is achieved by dowelling or turning. The posts are treated with CAA wood preserve and measure approximately 12’ in length and 3 ½” in diameter. You state that the posts are for use in agricultural and orchard functions. The applicable subheading for the rounded wood posts will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division