CLA-2-44:OT:RR:NC:4:434
Ms. Patricia Choo
Itochu International Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The country of origin of Wooden Fence Pickets from Taiwan
Dear Ms. Choo:
In your letter, dated October 23, 2018, you requested a country of origin ruling on wooden fence pickets. The importer of record will be your wholly-owned subsidiary, Master Halco, Inc. Previously the goods were issued a tariff classification ruling, N300707, which classified them in subheading 4421.99.7040, Harmonized Tariff Schedule of the United States (HTSUS). This subheading provides for “Pickets, palings, posts and rails, the foregoing which are sawn…Other.” Manufacturing information was supplied as part of the submission. Additionally, photographs and descriptive literature were provided for our review.
Per your submission, “regular” boards measuring approximately 6.2 feet in length, 6.5 inches in width and 5/8 inch in depth, which have square angles at all four corners, are produced in China and then shipped to Taiwan. In Taiwan they are trimmed to a length of 6 feet and a width of approximately 6 inches. The tops are shaped to create fence pickets. The finished product comes in three styles. The dog-eared pickets are shaped with the top corners cut at 45-degree angles. The gothic pickets are shaped at the top to a point, in the style of an isosceles triangle, but with convex, curved sides. The stockade pickets are identical to the gothic pickets, but with a squared top edge in place of a point. The pickets will be imported into the United States as independent boards, not as assembled fence sections.
Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin” within this part. A substantial transformation occurs when articles lose their identity and become articles having a new name, character or use.
In the instant case we find that the boards do undergo a substantial transformation in Taiwan to become the finished fence pickets, taking on a new name, character and identity. Cutting the boards down to 6 feet in length and shaping the tops dedicates them for use as fence pickets. The finished dog-eared, gothic, and stockade-cut boards are recognizable as fence pickets and belong to that class or kind of pickets which are principally used as fence pickets in the United States. Therefore, the country of origin for the fence pickets will be Taiwan.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division