CLA-2-44:OT:RR:NC:2:230
Ms. Betty Barney
Norman G. Jensen
270 C Street
Blaine, WA 98231
RE: The tariff classification of a wooden hand rail, sub rail, and fence picket from Canada
Dear Ms. Barney:
In your letter dated April 9, 2012, you requested a tariff classification ruling on behalf of your client, Cedarline Industries, Ltd.
The ruling was requested on a wooden hand rail, sub rail, and fence picket. Three representative samples, identified as “molded fluted hand rail”, “sub rail”, and “molded stockade picket” were submitted for our review.
The “moulded fluted hand rail” is a 3 1/8” (w) x 1 3/8” thick, unfinished, continuously shaped, solid western red cedar board. The face of the rail is flat, and the edges are nosed. The back of the hand rail is shaped with a 1 ½” wide groove throughout its length. The ends are not worked. You state that the hand rail will be imported in various lengths measuring 4’ to 8’.
The “sub rail” is a 2 1/8” (w) x 7/8” thick, continuously shaped, solid western red cedar board. The sub rail face has a 1 ½” wide groove cut that runs continuously along the length of the rail. The back of the hand rail is rabbetted along both edges with a center groove that runs continuously along the length of the rail. The edges each have a flute cut that runs continuously along the length of the rail. The ends are not worked. You state that the sub rail will be imported in various lengths measuring 4’ to 8’.
The “moulded stockade picket” is 2 3/8” (w) x 5/8” (at its peak) thick, continuously shaped, solid western red cedar board. The face is round cut, the back and edges are straight cut, and the ends have not been worked. You state that the picket will be imported in various lengths measuring 4’ to 8’.
The applicable subheading for the “moulded fluted hand rail”, “sub rail” will be 4409.10.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: coniferous, standard wood moldings: other (than pine). The rate of duty will be free.
In your letter, you suggest that the “molded stockade picket” be classified under subheading 4421.90.7040, which provides for other articles of wood: pickets, palings, posts and rails, the foregoing which are sawn: Other. However, the instant item appears to be simply a continuously shaped solid board of heading 4409 and has not been advanced to a degree that it is recognizable as a fence picket. The hand rail and sub rail like wise are continuously shaped wood of heading 4409.
The applicable subheading for the “molded stockade picket” will be 4409.10.9020, HTSUS, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed; coniferous, other, western red cedar. The general rate of duty will be free.
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/.
In addition, articles classifiable under subheading 4409.10.9020, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)).
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division