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NY 891622

November 4, 1993

CLA-2-44:S:N:N8:230 891622


TARIFF NO.: 4421.90.9540

Mr. Zbigniew E. Jaworski
FJ - Jaworski & Jaworski
8420 Boursier
Lasalle, Quebec, H8N 2T4

RE: The tariff classification of wood partition panels from Poland

Dear Mr. Jaworski:

In your letter dated October 12, 1993 you requested a tariff classification ruling.

The ruling was requested on wood partition panels and posts. Literature and photographs were submitted with a previous ruling, number 890331 of October 5, 1993. The partition panels consist of wood lattice pieces arranged in a rectangular or diamond pattern and having a frame or border on the outside edges. A number of different sizes and shapes are available. In addition, some panels have lattice pieces covering only part of the panel. The literature also shows one product with no lattice pieces, consisting only of a three sided frame similar to a doorway. The panels and the open frame can be connected in a variety of ways for different outdoor applications, such as fences, trellises, roofless houses, screens or enclosures. The panels are supported by being attached to wooden posts which are imported separately.

The applicable subheading for the partition panels including the open frame, which are imported as separate individual pieces, will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4421.90.9540, HTSUSA, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling for the posts. Your request for a classification ruling should include a complete description of the posts in the condition as imported including all dimensions, the species of wood, the shape, and any processing done on the edges and ends. Photographs of the posts alone would also be helpful.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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