CLA-2-44:OT:RR:NC:N4:434
Ken Skillman
Deckorators Inc
2801 East Beltline Ave NE
Grand Rapids, MI 49525
RE: The tariff classification of wooden fence pickets from Brazil
Dear Mr. Skillman:
In your letter dated April 9, 2025, you requested a tariff classification ruling.
The ruling was requested on wood fence pickets. A photograph and a description of the product were
submitted. The fence pickets are rough sawn boards made of pine (Pinus taeda). They are shaped on one end
to form either a dog-eared cut or French Gothic shape. The fence pickets measure approximately 1845 mm
long (6.05 feet). They will be imported as separate pieces and not as an assembled fence panel.
You propose classification of the wooden fence pickets in subheading 4407.11.0046, 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”. We disagree.
Customs has previously classified similar articles, when imported in lengths of 6 feet or less, as pickets in
subheading 4421.90.7040. The difference between 6 and 6.05 is negligible; it is not a significant difference
that no longer makes the instant pickets regardable as standard pickets. Additionally, nothing shaped to a
French gothic top would be classifiable in heading 4407, as it is no longer just "wood sawn lengthwise"; it is
sawn to a recognizable picket shape that is common to the picket market
The applicable subheading for the wooden fence pickets will be 4421.99.7040, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for other articles of wood: pickets, palings, post and rails, the
foregoing which are sawn: Other. The column one, general 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 at https://hts.usitc.gov/.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty.? At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to subheading
4820.30.0040, 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 Notes cited above and the applicable Chapter 99 subheadings.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. ?This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). ?This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. ?In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
?Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 CFR 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, please contact
National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division