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NY F84037

March 27, 2000

CLA-2-44:RR:NC:2:230 F84037


TARIFF NO.: 4418.90.4040

Mr. James F. Morgan
883-D Airport Park Rd.
Glen Burnie, MD 21061

RE: The tariff classification of laminated wall studs and ceiling framing members (“Lamstuds”) from Canada

Dear Mr. Morgan:

In your letter dated March 2, 2000, on behalf of your principal, IBL Incorporated of Quebec, Canada, you requested a tariff classification ruling.

The ruling was requested on a product manufactured by your principal and referred to as “Lamstuds” (trademarked, patent pending). Lamstuds are specially constructed for use as framework in modular homes. They consist of several pieces of wood (S-P-F) laminated together in a particular manner to produce stable structural wood members.

Two sample sections of Lamstuds were submitted. The actual measurements of the samples are as follows: 1-7/16” thick x 3-7/16” wide x 16-1/4” long and 1-7/16” thick x 5-3/8” wide x 15-1/8” long. The samples are assembled wood products composed of tongued and grooved pieces of wood which have been edge-glued and finger-jointed together.

Based on the samples and the information submitted, the Lamstuds are constructed as follows:

1. Each short piece of wood (1-3/4” to 5” wide) is cleared of defects, e.g., knots.

2. Each wood piece is cut to a precise length, i.e., 12” to 36” and put in a respective accumulator.

3. Each piece is double tongued and grooved on the edges.

4. The double T&G wood pieces are pressed together producing edge-glued boards.

5. The edge-glued wood is now cut into boards of 2 x 4’s or 2 x 6’s, nominal.

6. The short pieces of 2 x 4’s or 2 x 6’s (12” to 36” long) are finger-jointed to produce various lengths (including PET- precision end trimmed) from 7 to 16 feet.

Lamstuds will be imported in various nominal dimensions, such as, 2”x 4”x 8’, 2”x 6”x 8’, 2”x 4”x 9’ and 2”x 6”x 9’ for use as kitchen wall studs and 2”x 6”x 12’, 2”x 6”x 14’ and 2”x 6”x 16’ for use as ceiling framing members.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be determined according to the terms of the headings and any relevant section or chapter notes.

Heading 4418, HTSUS, provides for :

Builders’ joinery and carpentry of wood, including cellular wood panels and assembled parquet panels; shingles and shakes.

The Explanatory Notes (EN’s) to the HTSUS constitute the official interpretation of the tariff at the international level. Although not legally binding, the EN’s provide a commentary on the scope of each heading and are thus useful in ascertaining the classification of merchandise under the HTSUS.

The EN’s to heading 4418 state in pertinent part:

This heading applies to woodwork, . . . . used in the construction of any kind of building, etc., in the form of assembled goods or as recognizable unassembled pieces . .

The term “joinery” applies more particularly to builders’ fittings (such as doors, windows, shutters, stairs, door or window frames),whereas the term “carpentry” refers to woodwork (such as beams, rafters and roof struts) used for structural purposes . . . .

The subject Lamstuds satisfy the above EN description. They are fabricated structural components of walls and ceilings, in the form of assembled goods. Thus, they are classifiable according to the terms of heading 4418.

The applicable subheading for the Lamstuds will be 4418.90.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood; other; other; other fabricated structural wood members. The general rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling letter and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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