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HQ 088379

April 8, 1991

CLA-2 CO:R:C:T 088379jlj


TARIFF NO.: 4403.10.0020

Mr. Gilbert A. Partida
Gray, Cary, Ames & Frye
401 B Street, Suite 1700
San Diego, California 92101-4219

RE: Classification of telephone poles impregnated with creosote and other preservatives; Heading 4403, HTSUSA

Dear Mr. Partida:

This is in reference to your letter of December 6, 1990, in which you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for telephone poles impregnated with creosote and other preservatives, which will be imported from Mexico by your client, San Diego Wood Preserving, Inc.


The raw wood poles are made from Douglas fir and are in lengths of 25 to 70 feet. They are exported from the United States to Mexico. In Mexico they are treated with creosote or pentachloriphenol mixed with blending oil. After treatment with the preservatives, the poles are returned to the United States through the port of Calexico, California.


What is the correct HTSUSA classification of these poles?


You suggest classification uncer the provision for wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: treated with paint, stain, creosote or other preservatives: poles, piles and posts: telephone, telegraph and electrical power poles, in subheading 4403.10.0020, HTSUSA.

The Explanatory Notes, the official interpretation at the international level of the Harmonized Tariff Schedule, state in relevant part concerning Heading 4403:

The principal products classified here...include:...poles for telephone...lines....

In view of the Explanatory Notes, we agree that subheading 4403.10.0020, HTSUSA, is the correct classification.


The instant telephone poles impregnated with preservatives are classified in subheading 4403.10.0020, HTSUSA. This is a duty-free provision.


John Durant, Director
Commercial Rulings Division

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