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NY D87529

September 24, 1999

CLA-2-44:RR:NC:SP:230 D87529


TARIFF NO.: 4407.10.00

Ms. Patricia A. Stephen
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of notched lumber from Canada.

Dear Ms. Stephen:

In your letter dated January 29, 1999, you requested a tariff classification ruling on behalf of your client, Landmark Truss & Lumber Inc. (Abbotsford, B.C., Canada). We regret that our response was delayed by an ongoing review of the classification of lumber products.

The items in question are notched SPF or Douglas-fir wood studs to be used in the construction of walls for mobile homes. The notches are intended to enable the builder to recess electrical wiring on the outside perimeter of the structure.

A diagram accompanying your inquiry shows a solid wood board (2” x 6” in nominal cross section size) measuring 107 ¾” in length. It has a single notch (dado), ½” deep and 3” wide, cut on one edge, 18 5/8” from one end.

The applicable subheading for the above-described notched studs will be 4407.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: coniferous. The rate of duty will be free.

Articles classifiable in subheading 4407.10.00, HTS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required. 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 212-637-7009.


Robert B. Swierupski

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