The tariff classification of wood stakes from China
Issued August 29, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9740
Headings: 4421
Product description
The ruling was requested on wood stakes used for surveying and various other applications. The stakes are made of Chinese cedar and are rough sawn, kiln dried and pointed on one end. A photograph was submitted, which shows a short rectangular wood board pointed on one end, resembling a small picket.
CBP rationale
The applicable subheading for the rough sawn pointed Chinese cedar wood stakes will be 4421.90.9740, HTSUS, which provides for other (non-enumerated) articles of wood.
Full text
N014960 August 29, 2007 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Quincy Knowlton Vanport International 28590 SE Wally Rd. Boring, OR 97009 RE: The tariff classification of wood stakes from China Dear Mr. Knowlton: In your letter dated July 27, 2007 you requested a tariff classification ruling. The ruling was requested on wood stakes used for surveying and various other applications. The stakes are made of Chinese cedar and are rough sawn, kiln dried and pointed on one end. A photograph was submitted, which shows a short rectangular wood board pointed on one end, resembling a small picket. You believe that there are two possible tariff classifications for the subject wood stakes: subheading 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS) or subheading 4404.10.00, HTSUS. Subheading 4404.10.00 provides for, in pertinent part, coniferous piles, pickets and stakes of wood, pointed but not sawn lengthwise. The subject wood stakes are not classifiable in subheading 4404.10.00 because they have been sawn. The applicable subheading for the rough sawn pointed Chinese cedar wood stakes will be 4421.90.9740, HTSUS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of cedar deterrents from China
The tariff classification of wooden cremation urns from China
The tariff classification of a bamboo fan trellis and a bamboo ladder trellis from China
The tariff classification of a bamboo cane trellis from China
The tariff classification of a bamboo tripod trellis from China
The tariff classification of string wrapped lumber strip panels with plywood edges from Brazil
The tariff classification of a beaded handbag from China
The tariff classification of decking tiles assembled to platform bases from Brazil
The tariff classification of fabric covered wood wall letters from China
The tariff classification of wooden slats and rollers from Canada
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 →