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NY A89552

December 4, 1996

CLA-2-44:RR:NC:2:230 A89552


TARIFF NO.: 4421.90.7040

Mr. F. Gordon Lee
O'Connor & Hannan, L.L.P.
Suite 800
1919 Pennsylvania Ave., N.W.
Washington, D.C. 20006-3483

RE: The tariff classification of fence pickets and unfinished fence pickets from Canada

Dear Mr. Lee:

In your letter dated November 8, 1996, on behalf of Universal Forest Products, Inc., you requested a tariff classification ruling.

The ruling was requested on fence pickets made of spruce, pine or fir. The pickets will be 42, 48 or 72 inches in length and will range in width from 4 to 6 inches. The thickness will vary from 3/8 inch to 2 inches. One end of the picket will be shaped in one of several common styles for fence pickets, such as the dog-eared, Gothic or French Gothic styles.

After importation, the 2 inch thick pickets will be further sawn down the length to make additional pickets. In the condition as imported, however, the unfinished 2 inch thick pickets have already been advanced to the point of being dedicated as fence pickets. In accordance with General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States Annotated (HTSUSA), incomplete or unfinished articles may be classifiable as the articles, provided that they have the essential character of the complete or finished articles. The unfinished pickets with their shaped ends have the essential character of finished pickets.

The applicable tariff provision for the spruce, pine or fir fence pickets, both finished and unfinished will be 4421.90.7040, HTSUSA, which provides for other articles of wood: pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections; other. The general rate of duty will be Free.

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.


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