The tariff classification of wooden fence pickets from Brazil

N252442 May 8, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.7040 Ms. Amy Davidson Tumac Lumber Co., Inc. 805 SW Broadway Suite 1500 Portland, OR 97205 RE: The tariff classification of wooden fence pickets from Brazil Dear Ms. Davidson: In your letter dated April 3, 2014, you requested a tariff classification ruling. The ruling was requested on “Dog-eared” wooden fence pickets. Photographs and a description of the product were submitted. The fence pickets are sawn boards made of solid pine. They are shaped on one end with a distinctive dog-eared cut. The pickets will be imported in two sizes: 1” thick x 6’ (L) x 4” (W) and ½” thick x 4” (W) x 6’(L). You state that the pickets are imported as separate pieces and not as an assembled fence panel. The applicable subheading for the wooden fence pickets will be 4421.90.7040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: pickets, palings, post and rails, the foregoing which are sawn: other. The rate of duty will be free. 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 LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division