CLA-2-44:RR:E:NC:2:230
Mr. Quincy Knowlton
Vanport International
28590 SE Wally Rd.
Boring, OR 97009
RE: The tariff classification of wood stakes from China
Dear Mr. Knowlton:
In your letter dated July 27, 2007 you requested a tariff classification ruling.
The ruling was requested on wood stakes used for surveying and various other applications. The stakes are made of Chinese cedar and are rough sawn, kiln dried and pointed on one end. A photograph was submitted, which shows a short rectangular wood board pointed on one end, resembling a small picket.
You believe that there are two possible tariff classifications for the subject wood stakes: subheading 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS) or subheading 4404.10.00, HTSUS. Subheading 4404.10.00 provides for, in pertinent part, coniferous piles, pickets and stakes of wood, pointed but not sawn lengthwise. The subject wood stakes are not classifiable in subheading 4404.10.00 because they have been sawn.
The applicable subheading for the rough sawn pointed Chinese cedar wood stakes will be 4421.90.9740, HTSUS, which provides for other (non-enumerated) articles of wood. The 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/.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division