CLA-2-44:OT:RR:E:NC:2:230
Mr. Raymond Zhao
Diamond Shipping USA
20803 E. Valley Blvd #102
Walnut, CA 91789
RE: The tariff classification of wood fence post caps from China.
Dear Mr. Zhao
In your letter dated September 9, 2009 you requested a tariff classification ruling on behalf of Arthur Anderson Forest Products LLC.
The ruling was requested on “wood fence post caps”. A photograph illustrating several styles of post caps was submitted for our review. The fence post caps are shaped pieces of wood and will be attached on the tops of fence posts for decorative purposes.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
You believe that the subject fence post caps should be classified under subheading 4421.90.7040, HTSUS which provides for pickets, palings, posts, and rails, the foregoing which are sawn; assembled fence sections, other. However the terms of subheading 4421.90 HTSUS do not include fence post caps.
The applicable subheading for the wood fence post caps will be 4421.90.9760, HTSUS, which provides for other 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