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NY E85618

September 9, 1999

CLA-2-44:RR:NC:SP:230 E85618


TARIFF NO.: 4418.90.4040

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of fabricated wood members for wall construction, from Canada.

Dear Mr. Ralston:

In your letter dated August 13, 1999, you requested a tariff classification ruling on behalf of your client, Stark Truss Co. Diagrams and photographs were submitted for our review.

The ruling was requested on fabricated wood members, known as T’s and I’s, used in the construction of walls. Each of these products is made up of two pieces of lumber (either 2” x 4” or 2” x 6”) separated by three spacers (blocks of wood) nailed between them. (There is one spacer at each end and one in the middle, with slot-like openings in between.) The products will be used in framing buildings where one wall joins another, or as corner pieces. With respect to their cross-section shape, the I’s are rectangular (even on all sides), whereas the T’s have ½” overhangs or lips to allow for sheet rock to be nailed on. The items will be offered in lengths of 8, 10, or 12 feet.

The applicable subheading for the T’s and I’s will be 4418.90.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ joinery and carpentry of wood: other fabricated structural wood members. The general rate of duty will be 3.2%.

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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