CLA-2-44:OT:RR:NC:2:230
Ms. Betty Barney
Norman G. Jensen, Inc
270 C Street
P.O. Box 3789
Blaine, WA 98231
RE: The tariff classification of laminated wood utility poles from Canada
Dear Ms. Barney:
In your letter dated April 25, 2011, you requested a tariff classification ruling on behalf of your client, McFarland Cascade.
The ruling was requested on laminated wood utility poles. A representative sample section and descriptive literature were submitted for our review. The wood utility pole is composed of solid pieces of Douglas fir or Southern yellow pine laminated together to form various size poles and will be treated with Pentachlorophenol. According to a telephone conversation, the importer states that the poles can measure approximately 9” to 14” in width and 60’ to 120’ in length. The importer also states that the wood poles are imported in one solid piece and are pre-drilled for the purposes of attaching hardware once delivered to its intended location.
The applicable subheading for the laminated wood utility poles will be 4421.90.9760, Harmonized Tariff Schedule of the United States (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 (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division