CLA-2-44:OT:RR:NC:2:230
Mr. Ken Skillman
Aljoma Lumber, Inc.
10300 NW 121st Way
Medley, FL 33178
RE: The tariff classification of wooden garden stakes from Honduras
Dear Mr. Skillman:
In your letter dated April 17, 2015, you requested a tariff classification ruling.
The ruling was requested on wooden garden stakes identified as, “Type 1” and “Type 2”. Photographs and product descriptions were submitted for our review.
The “Type 1” stakes consist of rough Honduran pine that are manufactured by sawing. The stakes are 1” x 1” square and are imported in lengths of 4’ to 7’. They are squared off on both ends.
The “Type 2” stakes consist of rough Honduran pine and are tapered and pointed on one or both ends. You state that the stakes are manufactured by sawing. The stakes are 1” x 1” square and are imported in lengths of 4’ to 7’.
The applicable subheading for the “Type 1” wooden stakes will be 4407.10.0152, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Not treated: Other: Other pine: Rough The rate of duty will be free.
The applicable subheading for the “Type 2” wooden stakes will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division