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NY J81663

April 4, 2003

CLA-2-44:RR:NC:2:230 J81663


TARIFF NO.: 4421.90.7040; 4407.10.0069

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

RE: The tariff classification of chamfered cedar posts from Canada

Dear Ms. Barney:

In your letter dated February 21, 2003, on behalf of your client, Raintree Lumber Specialties Ltd., you requested a tariff classification ruling.

The ruling was requested on 4” x 4” western red cedar posts with one chamfered end. A representative short sample piece was submitted. One end has one inch of the four edges cut off at about a 45 degree angle. In a telephone conversation, your client clarified that these are fence posts and that they will be imported in lengths of 4’, 6’, 7’, 8’, 9’, 10’ and 12’.

You suggested classification of the posts as builders’ joinery and carpentry of wood in subheading 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You note that Customs has previously classified chamfered posts in subheading 4418.90.4590, HTSUSA, in ruling NY I85125 of September 3, 2002.

The subject chamfered posts differ from the posts in ruling NY I85125. The posts in that ruling were 3-1/4” square and 4’ long deck posts. They had two significant 3-1/2” wide x 1-1/2” deep notches to accommodate a top and a bottom rail. The chamfered, notched deck posts were appropriately classified in subheading 4418.90.4590, HTSUSA. However, the subject chamfered posts are not notched and are not deck posts.

The subject posts are similar to the fence posts classified in ruling NY E86123 of October 15, 1999. The posts in ruling NY E86123 were 4” x 4” and 5” x 5” squares with one end either beveled or doweled. The post with the beveled end in the ruling is substantially similar to the subject post with a chamfered end. In addition, the subject posts are stated to be used as fence posts, as are the posts in the ruling.

Classification of goods under the Harmonized Tariff Schedule is governed by the General Rules of Interpretation (GRI’s). Additional U.S. Rule of Interpretation 1 (a) states as follows:
a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.

The subject 4” x 4” cedar posts with a chamfered end and in lengths of 4’, 6’, 7’ and 8’ are recognizable as fence posts and belong to that class or kind of posts which are principally used as fence posts in the United States. The applicable subheading for the chamfered posts in lengths of 4’, 6’, 7’ and 8’ will be 4421.90.7040, HTSUSA, which provides for pickets, palings, posts and rails, the foregoing which are sawn. The general rate of duty will be free.

The subject cedar posts with a chamfered end and in lengths of 9’, 10’ and 12’ are not recognizable as belonging to that class or kind of posts which are principally used as fence posts in the United States. The applicable subheading for the chamfered posts in lengths of 9’, 10’ and 12’ will be 4407.10.0069, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm, coniferous, not finger-jointed, not treated, western red cedar. The general rate of duty will be free.

The cedar posts in lengths of 9’, 10’ and 12’ 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 and origin 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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