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NY K89529

October 7, 2004

CLA-2-44:RR:NC:2:230 K89529


TARIFF NO.: 4421.90.9740

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

RE: The tariff classification of pointed wood stakes from Canada

Dear Ms. Barney:

In your letter dated September 3, 2004, on behalf of your client, McClean Lumber Sales Alberta Ltd., you requested a tariff classification ruling.

The ruling was requested on pointed wooden stakes. The stakes are made of utility grade, kiln dried spruce species. A representative sample was submitted. The sample is a sawn rectangular strip of wood measuring approximately 1-1/2” wide by ¾” thick by 18” long. One end of the strip is shaped to a point by tapering both edges at an angle starting at 3” from the end. The stakes will be imported in lengths of 18” to 48” and will have various applications, such as surveying, cribbing and formwork.

The applicable subheading for the pointed spruce stakes will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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