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NY J80042

January 30, 2003

CLA-2-44:RR:NC:SP:230 J80042


TARIFF NO.: 4421.90.7040

Ms. Betty Barney
Norman G. Jensen, Inc.
PO Box 3789
Blaine, WA 98231-3789

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

Dear Ms. Barney:

In your letter dated January 3, 2003, you requested a tariff classification ruling on behalf of your client, Sunbury Cedar Sales, Ltd. (Delta, BC, Canada).

The goods in question are described as wooden fence pickets (western red cedar, #2 and better grade) requiring no further processing. You state that they will be 1 x 6 boards ranging from 18 to 48 inches in length. The top end of each board will be dog-eared, i.e., the two corners will be cut off so as to remove pieces of wood in the shape of isosceles right angle triangles having sides measuring ¾” or more.

A drawing accompanying your inquiry suggests that the 1 x 6 cross-section size to which you refer may be nominal. The drawing indicates that the actual thickness will be 23/32” and that the actual width will be 5½”. The drawing indicates a length of “18 or 36 inches,” and shows ¾” x ¾” dog-ear cuts at the top.

The applicable subheading for the above-described fence pickets will be 4421.90.7040, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood: pickets, palings, posts and rails, the foregoing which are sawn. The rate of duty will be free.

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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