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NY B80372

January 10, 1997

CLA-2-44:RR:NC:2:230 B80372


TARIFF NO.: 4421.90.7040

Mr. Mark Boisvert
Mayfair Lumber Sales Ltd.
9516 44 Street S.E.
Calgary, Alberta T2C 2N4

RE: The tariff classification of dog-eared fence pickets from Canada

Dear Mr. Boisvert:

In your letter dated November 28, 1996 you requested a tariff classification ruling.

The ruling was requested on dog-eared fence pickets. Samples of the end pieces of two sizes of pickets were submitted. The pickets are manufactured from 2"x4" and 2"x6" spruce/pine/fir lumber trimmed to 6 feet lengths. The corners of one end are cut off at an angle to make the dog-eared top. The boards are sawn in half to make 1"x4" and 1"x6" size fence pickets.

The applicable tariff provision for the dog-eared fence pickets 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 of 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.


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