The tariff classification of fence pickets from Taiwan
Issued October 17, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.99.7040
Headings: 4421
Product description
The importer of record will be your wholly-owned subsidiary, Master Halco, Inc. The ruling was requested for three styles of wood fence pickets. Product information and photos were submitted for our review. The products under consideration are wooden fence pickets in dog-eared, gothic, and stockade styles. Each picket is a sawn wood board measuring approximately 5/8” thick x 6’ long x 6” wide. The dog-eared pickets are shaped with the top corners cut at 45-degree angles. The gothic pickets are shaped at the top to a point, in the style of an isosceles triangle, but with convex, curved sides. The stockade pickets are identical to the gothic pickets, but with a squared top edge in place of a point. The pickets are imported as independent boards, not as assembled fence sections.
CBP rationale
The applicable subheading for the fence pickets will be 4421.99.7040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections: Other.
Full text
N300707 October 17, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.7040 Ms. Patricia M. Choo ITOCHU International, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of fence pickets from Taiwan Dear Ms. Choo: In your letter, dated September 17, 2018, you requested a tariff classification ruling. The importer of record will be your wholly-owned subsidiary, Master Halco, Inc. The ruling was requested for three styles of wood fence pickets. Product information and photos were submitted for our review. The products under consideration are wooden fence pickets in dog-eared, gothic, and stockade styles. Each picket is a sawn wood board measuring approximately 5/8” thick x 6’ long x 6” wide. The dog-eared pickets are shaped with the top corners cut at 45-degree angles. The gothic pickets are shaped at the top to a point, in the style of an isosceles triangle, but with convex, curved sides. The stockade pickets are identical to the gothic pickets, but with a squared top edge in place of a point. The pickets are imported as independent boards, not as assembled fence sections. The applicable subheading for the fence pickets will be 4421.99.7040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections: Other. The rate of duty will be free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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