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NY B85796

June 4, 1997

CLA-2-44:RR:NC:SP:230 B85796


TARIFF NO.: 4418.90.4090

Mr. Roy Carroll
Peter Angus Forest Products Limited
77 Janda Court, Suite 204
Etobicoke, Ontario M9W 6V2

RE: The tariff classification of notched lumber from Canada.

Dear Mr. Carroll:

In your letters dated April 14 and May 1, 1997, you requested a tariff classification ruling.

The items in question are solid, stud-grade S-P-F wooden boards into which one or two notches have been cut. The boards are intended for use in the construction of walls in houses or mobile homes. They will be 1 1/2 inches thick, 3 1/2 or 5 1/2 inches wide, and between 81 and 120 inches long (depending on the height of the wall where used). One version will have a single notch, 3/4 inch deep and 1 1/2 inches wide, on one edge of the board about 12 inches from one end. A second version will have an additional notch on the opposite edge, about 12 inches from the other end. The purpose of the notches is to enable the builder to recess electrical wiring and then cover (the wiring) with a metal plate.

The applicable subheading for the notched studs will be 4418.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) builders' joinery and carpentry of wood. The general rate of duty will be 4%.

With regard to your concern about the U.S./Canadian Softwood Lumber Agreement of 1996, please be advised that articles classifiable under subheading 4418.90.4090, HTS, are not currently subject to the special entry requirements based on said Agreement.

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 212-466-5779.


Gwenn Klein Kirschner
Chief, Special Products Branch

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