CLA-2-44:OT:RR:NC:N5:130
Ms. Kristian Kishimoto
Boss Wood Products, LLC.
2330 Ponce De Leon Boulevard
Coral Gables, FL 33134
RE: The tariff classification of wood boards from Brazil
Dear Ms. Kishimoto:
In your letter, dated May 7, 2025, you requested a binding tariff classification ruling for wood boards.
Product information was submitted for our review.
The items under consideration are rough-sawn boards that are dog-eared at one end. The top two corners of
each board are cut at a 45-degree angle. The boards are constructed of taeda pine (Pinus taeda) or Elliotis
pine (Pinus elliotii). The boards measure approximately 5.5” wide by 0.6” thick by four feet, six feet, or eight
feet in length. You indicate that the boards are not treated with any preservatives, and are not finger-jointed
or otherwise worked. You also state that the boards are not planed, sanded, finished, or otherwise worked.
Six-foot-long and four-foot-long dog-eared boards are standard pickets within the U.S. fence industry.
Customs has consistently classified these boards as pickets. Customs has also consistently determined that
boards exceeding six feet in length are not standard pickets and therefore are classifiable as wood sawn
lengthwise of heading 4407.
The applicable subheading for the four-foot and six-foot dog-eared fence pickets will be 4421.90.7040,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood:
Other: Other: Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections:
Other. The rate of duty will be free.
The applicable subheading for the rough 8-foot taeda pine and Elliotis pine dog-eared boards will be
4407.11.0046, 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. At this time products from all 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, i.e. 9903.01.25, in addition to subheading
4421.90.7040, HTSUS, listed above. The eight-foot boards fall within an excepted subheading. The
eight-foot boards should be entered with the exclusion subheading 9903.01.32.
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