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NY I86704

October 4, 2002

CLA-2-44:RR:NC:SP:230 I86704


TARIFF NO.: 4407.10.0068

Mr. Norman Gretchen
Uphill Wood Supply Inc.
2111 14th Ave.
Castlegar, BC V1N 3Z1

RE: The tariff classification of lumber from Canada.

Dear Mr. Gretchen:

In your letter dated September 9, 2002, you requested a tariff classification ruling.

You describe the merchandise in question as sawn wood that your firm exports to the United States for resale as fencing materials. You list the following specific items:

Fence Boards: Western Red Cedar, 1x4, 1x6 (square end trimmed – non dog-eared), 6’ long. Laterals: Western Red Cedar, 1x4, 2x4, 2x6, 8’ long (occasionally 10’ long). Posts: Western Red Cedar, 4x4, 4x6, 6x6 (occasionally 8x8 for corner posts), 8’-12’ long.

Photos accompanying your inquiry show numerous plain, solid wood boards having a uniform rectangular or square cross-section. All edges and ends are square-cut.

You believe that these goods are described by subheading 4421.90.70, HTSUS, which provides for “other articles of wood: pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections.”

When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. A pertinent excerpt from the EN to heading 4421 reads as follows: This heading covers all articles of wood manufactured by turning or by any other methodother than those specified or included in the preceding headings

Thus, in order to fall within heading 4421, HTSUS, a product must be manufactured or processed to the extent that it no longer answers to the terms of any of the prior headings of chapter 44. The instant products have not been so manufactured or processed. In their imported condition, they are nothing more than pieces of unworked lumber having no particular distinguishing characteristics. Although they may be intended for use in making fences, they have no attributes rendering them recognizable as pickets, palings, posts or rails. They are recognizable only as sawn wood, which is provided for in heading 4407, HTSUS.

Accordingly, the applicable subheading for all of the above-described products will be 4407.10.0068, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: coniferousother: not treatedwestern red cedar: rough. The rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. 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 C.F.R. 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 646-733-3035.


Robert B. Swierupski

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