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NY K81069

December 9, 2003
CLA-2-44:RR:NC:2:230 K81069


TARIFF NO.: 4407.10.0068

Mr. Cees van Santen
Centre Island Cedar Products Lt.
1480-A Romain Road
P.O. Box 825
Errington, B.C.
Canada V0R 1V0

RE: The tariff classification of chamfered cedar posts from Canada

Dear Mr. Van Santen:

In your letter dated October 29, 2003, which was received in our office on November 12, 2003, you requested a tariff classification ruling.

The ruling was requested on a sawn 10” x 10” x 72” western red cedar post. A diagram of the post was submitted. One end of the post will be chamfered; that is, one end has 2” cut off at about a 45 degree angle on all four sides.

You state that the posts will be sold to a fence company and used as fence posts. You believe that they should be classified as fence posts in subheading 4421.90.7040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

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.

Customs has previously ruled that posts in sizes other than 4” x 4” and 5” x 5” and lengths of 5, 6, 7 and 8 feet are not recognizable as belonging to that class or kind of posts which are principally used as fence posts.

The subject posts are 10” x 10” sawn timbers with minimal processing on one end. They are classifiable as sawn wood in heading 4407, HTSUSA.

The applicable subheading for the 10” x 10” western red cedar posts with one chamfered end will be 4407.10.0068, HTSUSA, 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; coniferous, not treated, western 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 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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