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NY N005135

February 6, 2007



TARIFF NO.: 4421.90.9740

Mr. Quinn O’Rourke
North Pacific Group
10200 SW Greenburg Rd
Portland, OR 97223

RE: The tariff classification of wooden tree stakes from Canada

Dear Mr. O’Rourke:

In your letter dated January 5, 2007 you requested a tariff classification ruling.

The ruling was requested on wooden tree stakes, used for supporting trees upright. The stakes consist of round poles of lodgepole pine or red pine, having a uniform 2” diameter and a length of 8’ or 10’. One end of each stake is pointed and the other end is chamfered. An illustrated description of the manufacturing process was submitted. The stakes are manufactured by cutting tree trunks to length with a slasher, debarking with a peeler, shaping to a uniform diameter with a doweler, shaping one end to a full point and the other end with a slight point (chamfer) using a pointer. The tree stakes will be imported both in an untreated condition and treated with CCA wood preservative.

The applicable subheading for the pointed wooden tree stakes, treated and untreated, described above, will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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