CLA-2-44:OT:RR:NC:N1:130
Mr. Ken Skillman
UFP International
5200 Highway 138
Union City, GA 30291
RE: The tariff classification of wooden fence pickets from China
Dear Mr. Skillman:
In your letter, dated April 28, 2023, you requested a binding classification ruling. The ruling was requested on wooden fence pickets. Product information and pictures were submitted for our review.
The product 405577 is a wooden fence picket. The wood board is constructed of Japanese cedar (Cryptomeria japonica, a coniferous wood) that measures 5 11/32” in width, 6’ in length and 11/16” in thickness. The panels are tongued and grooved along the edges and straight cut on the ends. In your email dated May 10, 2023, you indicate that these fence pickets are not coated or covered with any material.
In your letter, you suggest that the tongued and grooved cedar wood board is classifiable in 4409.10.9040, Harmonized Tariff Schedule of the United States (HTSUS). We agree with this suggestion. The language of heading 4409, HTSUS, provides for Wood (including strips and friezes for parquet flooring, not assembled) 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. The instant wood board is 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 applicable subheading for product 405577, uncoated, tongued and grooved wood board will be 4409.10.9040, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) 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: Other: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4409.10.9040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4409.10.9040, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD) for wood mouldings and millwork products from China (A570-117, C570-118). 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 (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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.
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