CLA-2-44:RR:NC:2:230 B80196
Mr. Sal Picciuto
Cedar Fence Distributor's Company, Inc.
172 Route 22
Green Brook, NJ 08812-1902
RE: The tariff classification of pickets, posts and rails from Canada
Dear Mr. Picciuto:
In your letter dated December 13, 1996 you requested a tariff classification ruling.
The ruling was requested on various wooden fence components. Sample sections of eight different pickets, posts and rails were submitted. Each sample is worked on one end in some manner. The molded picket is worked to a slightly squared point and is rounded on one side. The Gothic top picket is worked to a sharp point. The dog eared picket is finished by cutting the two corners of the end at an angle. The French Gothic picket is spear shaped and pointed. The top board picket is spear shaped with a slightly squared point. The 4 inch square French Gothic post has a three dimensional spear shape at the top end. The dog eared post has the four corners of the top cut at an angle. The dowel rail is a 2 x 3 board with two inches of the end shaped into a dowel.
The applicable tariff provision for the fence pickets, posts and rails will be 4421.90.7040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections; other. The general rate of duty will be Free.
Articles classifiable under 4421.90.7040, HTSUSA, are not subject to the entry and permit requirements imposed by the U.S./Canadian Softwood Lumber Agreement of 1996.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division