4421.99.70.40 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4421.99.70.40, encompasses a specific subset of wooden articles primarily used in fencing. It covers components such as pickets, palings, posts, and rails that have been sawn to shape. Crucially, this classification applies to these individual components when they are presented in a ready-to-assemble state, meaning they are not yet incorporated into a fully constructed fence section. The "Other" designation at this level indicates that it captures these sawn components not otherwise specified within the broader category of wooden articles.
This category distinguishes itself from its sibling, 4421.99.70.20, which specifically covers "Assembled fence sections." While both relate to wooden fencing, this category is for the individual, sawn building blocks of a fence, whereas the sibling is for completed, interconnected fence panels or units. The classification hinges on the degree of assembly; if the posts, rails, and pickets are still separate and simply sawn, they fall under this heading. Once these components are joined together to form a functional fence section, they are classified under the sibling category.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the focus remains on clearly defining the scope of "pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections" as distinct from fully assembled fence sections. This classification relies on the physical presentation of the goods, specifically whether they are individual, sawn lumber components intended for fence construction or pre-fabricated fence sections.