CLA-2-44:OT:RR:NC:N5:130
Mr. Ken Skillman
Dekorators
2801 East Beltline NE
Grand Rapids, MI 49525
RE: The tariff classification of wood fence components from Brazil
Dear Mr. Skillman:
In your letter, dated April 23, 2025, you requested a binding tariff classification ruling for wood fence
components. Product information was submitted for our review.
The items under consideration are dog-eared fence pickets measuring 7 feet in length. The top two corners of
each board are cut at a 45-degree angle. The boards are constructed of taeda pine (Pinus taeda), a coniferous
wood. You indicate that the wood will be rough cut but provide no information about coatings or
preservatives. Therefore, we will consider the wood to be untreated. You also do not indicate that the boards
are finger-jointed for increased length.
Six-foot-long, dog-eared pickets are standard pickets within the U.S. fence industry. Customs has found
consistently that boards exceeding 6 feet in length are not standard and therefore are classifiable as wood
sawn lengthwise of heading 4407.
The applicable subheading for the 7-foot long taeda pine fence pickets will be 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: Coniferous: Of pine
(Pinus spp.): Southern yellow pine (Loblolly pine (Pinus taeda)), long leaf pine (Pinus palustris), pitch pine
(Pinus rigida), short leaf pine (Pinus echinata), slash pine (Pinus elliottii) and Virginia pine (Pinus
virginiana): Rough. The rate of duty will be free.
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, including Brazil, 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, i.e. 9903.01.25, in
addition to subheading 4407.11.0046, HTSUS, listed above.
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/.
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 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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division