N241926 N2 Ruling Active

The tariff classification of wooden tree stakes from Canada

Issued June 12, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4421.90.9780

Headings: 4421

Product description

The ruling was requested on wooden tree stakes. The stakes consist of round poles of lodgepole pine, having a uniform 2” to 3” diameter and lengths of 8’ to 20’. One end of each stake is pointed. The stakes are fed through a machine and peeled cut with knives to the preferred diameter and are not further worked. The tree stakes will be imported both in an untreated condition and treated with CCA wood preservative.

CBP rationale

The applicable subheading for the wooden tree stakes will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other.

Full text

N241926 June 12, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Trang Pham Timberline Forest Products LLC 16044 SW 2nd Street Sherwood, OR 97140 RE: The tariff classification of wooden tree stakes from Canada Dear Mr. Pham: In your letter dated May 14, 2013, you requested a tariff classification ruling. The ruling was requested on wooden tree stakes. The stakes consist of round poles of lodgepole pine, having a uniform 2” to 3” diameter and lengths of 8’ to 20’. One end of each stake is pointed. The stakes are fed through a machine and peeled cut with knives to the preferred diameter and are not further worked. The tree stakes will be imported both in an untreated condition and treated with CCA wood preservative. You state that the tree stakes will be used in orchards or as trellis posts for vineyards. The applicable subheading for the wooden tree stakes 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, Thomas J. Russo Director National Commodity Specialist Division

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