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Classification of laminated wood utility poles from Canada
Issued June 13, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N170364 (June 13, 2011)
Tariff classification
HTS codes: 4421.90.9780
Headings: 4421
Product description
The wood utility pole is composed of solid pieces of Douglas fir or Southern yellow pine laminated together to form various size poles and will be treated with Pentachlorophenol. According to a telephone conversation, the importer states that the poles can measure approximately 9” to 14” in width and 60’ to 120’ in length. The importer also states that the wood poles are imported in one solid piece and are pre-drilled for the purposes of attaching hardware once delivered to its intended location.
Full text
N170364 June 13, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Betty Barney Norman G. Jensen, Inc 270 C Street P.O. Box 3789 Blaine, WA 98231 RE: Classification of laminated wood utility poles from Canada Dear Ms. Barney: Ruling number N164476, dated June 3, 2011, for laminated wood utility poles from Canada, contained a clerical error. A corrected ruling appears below. In your letter dated April 25, 2011, you requested a tariff classification ruling on behalf of your client, McFarland Cascade. The ruling was requested on laminated wood utility poles. A representative sample section and descriptive literature were submitted for our review. The wood utility pole is composed of solid pieces of Douglas fir or Southern yellow pine laminated together to form various size poles and will be treated with Pentachlorophenol. According to a telephone conversation, the importer states that the poles can measure approximately 9” to 14” in width and 60’ to 120’ in length. The importer also states that the wood poles are imported in one solid piece and are pre-drilled for the purposes of attaching hardware once delivered to its intended location. The applicable subheading for the laminated wood utility poles will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other articles of wood: Other: Other: Other: Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
Ruling history
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