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NY C85408

October 19, 1999

CLA-2-44:RR:NC:2:230 C85408


TARIFF NO.: 4421.90.7040

Mr. K. R. Stewart
Noram International
260 Hearst Way, Suite 314
Kanata, Ontario K2L 3H1

RE: The tariff classification of unfinished dog-eared and gothic cut fence pickets from Canada

Dear Mr. Stewart:

In your letter dated March 6, 1998, on behalf of the manufacturer, Alliance Forest Products Inc., you requested a tariff classification ruling. We regret the delay in issuing a ruling. The delay resulted from a review of the classification of lumber products by the U.S. Customs Service.

The products to be classified are unfinished cut-to-shape fence pickets. The products consist of 2”x4”x48”, 2”x4”x72”, 2”x6”x48” and 2”x6”x72” solid boards of mixed spruce/pine/fir species. The boards are shaped on one end with either a dog-eared or a gothic pattern. A sample piece of the 2”x4” dog-eared board was submitted. The corners have been cut off so as to remove pieces of wood in the shape of isosceles right angle triangles with sides measuring 3/4 inch long. A diagram of the 2”x6” dog-eared board shows that the corners have been cut off so as to remove pieces of wood in the shape of isosceles right triangles with sides measuring 1-1/4 inches. The gothic boards have one end cut in a distinctive spearlike gothic shape.

After importation, the boards will be resawn in half or in thirds to a specific thickness. Each board will produce either two 11/16 inch thick pickets or three 7/16 inch thick pickets. The pattern (dog-eared or gothic), width and length of the picket will be unaltered and remain in the same condition as imported. Classification of goods under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes.

GRI 2(a) states that any reference in a heading to an article shall include that article incomplete or unfinished, provided that the incomplete or unfinished article has the essential character of the complete or finished article.

The 2” thick shaped pickets being classified are recognizable as fence pickets in the condition as imported. The final cutting to a smaller thickness is a finishing step. Based on GRI 2(a) the unfinished pickets are classifiable in the heading for fence pickets.

The applicable tariff provision for the dog-eared and gothic unfinished fence pickets in sizes of 2”x4”x48”, 2”x4”x72”, 2”x6”x48” and 2”x6”x72” 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.

Articles classifiable under subheading 4421.90.7040, HTSUSA, are presently not subject to the entry requirements of the U.S./Canadian Softwood Lumber Agreement of 1996.

This ruling applies only to pickets as described above and in the specific sizes listed. Pickets of other sizes should be fully described with actual dimensions and a detailed description of any processing done to the ends or other parts of the picket.

In the event that the subject goods, when imported into the United States, do not meet the description and the facts set forth in this ruling, the subject ruling letter will not be applicable to those goods. As such, in the event that the merchandise or the facts are modified in any way, you should resubmit a ruling request to cover the new situation. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 212-637-7009.


Robert B. Swierupski

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