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NY C82044

December 11, 1997

CLA-2-44:RR:NC:2:230 C82044


TARIFF NO.: 4418.90.4090

Mr. Tom Woestendiek
Trans American CHB, Inc.
2775 Broadway
Buffalo, NY 14227-1043

RE: The tariff classification of notched (having a crosscut dado) wall components from Canada

Dear Mr. Woestendiek:

In your letter dated November 17, 1997, on behalf of your client, Empire Wholesale Lumber Co., you requested a tariff classification ruling.

The ruling was requested on pre-drilled wall components and on notched wall components. The wall components consist of 2 x 4 and 2 x 6 studs made of solid spruce/pine/fir wood. The lengths vary from 84 to 120 inches. Each stud is further worked either by having a notch cutout (crosscut dado) on one of the narrow sides or by having a hole drilled through the center of the wide side. The notched studs have one or more dados 3/4 to 1 inch deep and 3/4 to 5-1/2 inches wide cutout across the side 16 inches from either end of the stud. The studs are notched in the above described manner to allow the installation of electrical wires, cables or pipes through a wall.

The applicable tariff provision for the notched wall components will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders' joinery and carpentry of wood. The general rate of duty will be 4 percent ad valorem. Effective January 1, 1998, the general rate of duty will be 3.6 percent ad valorem.

In the event it is determined that the imported goods are not being manufactured and imported exactly as described in this ruling, the ruling will not be applicable to those goods. You should also be aware that the facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

The U.S. Customs Service is in the process of reviewing the classification of drilled lumber. A notice was issued on October 27, 1997 in the Federal Register, Volume 62, No. 207, pages 55667-8, soliciting comments regarding the commercial uses of wood studs with drilled holes. Comments are being accepted until December 26, 1997. Pending the comment period and the review of the comments received, no further rulings will be issued by Customs with respect to drilled softwood lumber. You may wish to consider resubmission of your request for a ruling on the drilled wall components at a later date after the above review period.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Robert B. Swierupski

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