CLA-2-44:OT:RR:NC:N1:130
Ms. Judith Haggin
TLR - Total Logistics Resources
PO Box 30419
Portland, OR 97294
RE: The tariff classification of lodgepole pine poles and half-poles from Canada
Dear Ms. Haggin:
In your letter, dated February 17, 2023, you requested a binding classification ruling on behalf of your client, Tumac Lumber Co., Inc. The ruling was requested on lodgepole pine poles and half-poles. Product information and photos were submitted for our review.
In your letter, you describe the items as “lodgepole pine fence rails”. However, the items are not dedicated by their manufacturing (e.g., drilled, shaped, worked with joinery, etc.) for any specific purpose, so we will refer to them herein as “poles” and “half-poles”.
The lodgepole pine poles are 3.5”-diameter, 16’-long, wood poles that are turned to a uniform diameter. They are treated with chromated copper arsenate as a preservative. As you note, the Explanatory Notes for heading 4421 provide for wood manufactured by turning. You suggest that the poles are classifiable in subheading 4421.99.7040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pickets, palings, posts, and rails, the foregoing which are sawn. We disagree. The subheading provides for articles that are recognizable as fence components; the poles are not recognizable as fence components, and thus are precluded from classification therein.
The applicable subheading for the lodgepole pine poles will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The lodgepole pine half-poles are 4.5”-diameter, 16’-long, turned wood poles that are sawn in half, lengthwise along the wood grain. The half-poles are also treated with chromated copper arsenate as a preservative. As you note, the Explanatory Notes to heading 4407 provide that wood sawn lengthwise need not necessarily be of a rectangular cross section. The half-poles meet the tariff term “wood sawn lengthwise”.
The applicable subheading for half-poles will be 4407.11.0002, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm: Coniferous: Of pine (Pinus spp.): Other: Treated with paint, stain, creosote or other preservative. The 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 the World Wide Web at https://hts.usitc.gov/current.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD) for softwood lumber from Canada. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the Department of Commerce ITA website at https://www.trade.gov/data-visualization/adcvd-proceedings, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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,
Steven A. Mack
Director
National Commodity Specialist Division