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NY C82185

December 19, 1997

CLA-2-44:RR:NC:2:230 C82185


TARIFF NO.: 4421.90.7040

Mr. James F. Morgan
F.W. Myers & Co., Inc.
2600 Cabover Drive, Suite A
Hanover, MD 21076

RE: The tariff classification of finished wood fence pickets and unfinished wood fence pickets to be sawn in half from Canada

Dear Mr. Morgan:

In your letter dated November 18, 1997, on behalf of your principal, Donohue Forest Products Inc., you requested a tariff classification ruling.

The ruling was requested on three styles of wood fence pickets to be imported in two thicknesses. The pickets will be shaped at one end in either a dog-eared, a Gothic or a French Gothic style. The length of the pickets will be either 48, 72, 74, 84 or 96 inches. The width will be either 2-1/2, 3-1/2 or 5-1/2 inches and the thickness will be either 23/32 inch or 1-1/2 inches. The 23/32 inch thick boards are finished fence pickets ready to be assembled into fences. The 1-1/2 inch thick boards may be used as imported; however, they are usually resawn down their length once creating two pickets. No other further processing than the resawing needs to be done in order to finish the thicker pickets.

Representative sample sections of a dog-eared fence picket in both thicknesses and in the three widths (six sections in all) were submitted. All samples in both thicknesses are planed and fully shaped on the end. They are all recognizable as fence pickets.

The applicable tariff provision for the finshed and unfinished 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. 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.


Robert B. Swierupski

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