CLA-2-44:RR:E:NC:2:230
Mr. Quinn O’Rourke
North Pacific Group
10200 SW Greenburg Rd
Portland, OR 97223
RE: The tariff classification of pointed wooden posts from Canada
Dear Mr. O’Rourke:
In your letter dated January 5, 2007 you requested a tariff classification ruling.
The ruling was requested on four kinds of wooden posts being imported from Canada. The posts are made of lodgepole pine (or of red pine, in some cases). A description of the manufacturing process and photographs were submitted.
Two of the products are round posts with natural tapers. One is an untreated post and the other is treated with CCA wood preservative. Both posts are pointed at one end and chamfered (referred to as “blunted” or slightly domed) at the other end. The posts range in length from 6’ to 16’ and in tapered diameter from 2” – 3” to 6” – 7”. The taper is a natural taper reflecting the tree trunk it was derived from. The manufacturing process for this product consists of cutting to length by a slasher, removing the bark by a peeler and shaping the ends by a pointer.
The other two products are round posts with uniform diameters. One is an untreated post and the other is treated with CCA wood preservative. Both posts are pointed at one end and chamfered at the other end. The posts range in length from 6’ to 16’ and in uniform diameter from 2” to 7”. The manufacturing process is the same as above with the additional step of further peeling with a doweler to achieve a uniform diameter.
You refer to the posts as “fence posts” and suggest classification in subheading 4421.90.7040, Harmonized Tariff Schedule of the United States (HTSUS). However, this subheading provides for certain fence posts which are sawn. The subject posts are not sawn. In addition, the wide size range of the subject posts indicates applications other than as fence posts.
The applicable subheading for the pine posts with natural tapers, treated and untreated, described above, will be 4404.10.0080, HTSUS, which provides, in pertinent part, for piles, pickets and stakes of wood, pointed but not sawn lengthwise; coniferous; poles, piles and posts. The general rate of duty will be free.
The applicable subheading for the pine posts with uniform diameters, treated and untreated, described above, will be 4421.90.9740, HTSUS, which provides for other articles of wood. The general 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/.
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 U.S. Customs and Border Protection (CBP) 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 CBP.
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