The tariff classification of sawn and pointed wooden stakes from CanadaDear Ms. Tremblay:
Issued November 19, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9840
Headings: 4421
Product description
One end is shaped to a substantial sharp point starting at 5 inches from the end. The stakes will be imported in the same square dimensions as the sample and in lengths of 2, 3 and 4 feet.
CBP rationale
signs and for supporting trees. A sample measuring approximately 1-7/16 inches by 1-7/16 inches by 2 feet long was submitted. One end is shaped to a substantial sharp point starting at 5 inches from the end. The stakes will be imported in the same square dimensions as the sample and in lengths of 2, 3 and 4 feet. The applicable subheading for the wooden stakes will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other, other. The general rate of duty will be 3.3 percent ad valorem. In the event that the subject goods, when imported into the United States, do not meet the description and the facts set forth in this ruling, the subject ruling letter will not be applicable to those goods. As such, in the event that the merchandise or the facts are modified in any way, you should resubmit a ruling request to cover the new situation. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
Full text
NY E87997 November 19, 1999 CLA-2-44:RR:NC:2:230 E87997 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Ms. Debra A. Tremblay Affiliated USA Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification of sawn and pointed wooden stakes from Canada Dear Ms. Tremblay: In your letter dated October 15, 1999, on behalf of your client Goodfellow (The Wood Specialists) of Quebec, Canada, you requested a tariff classification ruling. The ruling was requested on wooden stakes manufactured by your client. The stakes are sawn square pieces of spruce with one end worked to a point. They can be used for many purposes, such as, for holding signs and for supporting trees. A sample measuring approximately 1-7/16 inches by 1-7/16 inches by 2 feet long was submitted. One end is shaped to a substantial sharp point starting at 5 inches from the end. The stakes will be imported in the same square dimensions as the sample and in lengths of 2, 3 and 4 feet. The applicable subheading for the wooden stakes will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other, other. The general rate of duty will be 3.3 percent ad valorem. In the event that the subject goods, when imported into the United States, do not meet the description and the facts set forth in this ruling, the subject ruling letter will not be applicable to those goods. As such, in the event that the merchandise or the facts are modified in any way, you should resubmit a ruling request to cover the new situation. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Application for Further Review of Protest Number 3004-02-100101; Pallet Components; Heading 4407; Heading 4415
The tariff classification of finger-jointed and/or edge-glued sawn wood used in door manufacturing, from Canada.
The tariff classification of edge-glued finger-jointed wood panels from China
The tariff classification of a two ply meranti panel from Malaysia and a three ply blockboard panel with outer layers of fiberboard from Indonesia
The tariff classification of small wooden flagpoles from China.
The tariff classification of wood caskets from Canada
The tariff classification of a wood and sisal pet bird toy from China
The tariff classification of wood and rawhide pet bird toys from China
The tariff classification of piano soundboard stock (edge-glued wooden panels) and rib stock (lumber) from Japan or Germany.
The tariff classification of a miniature “Zen Garden” with sound recording and golf motif, from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →