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NY I84957

August 28, 2002

CLA-2-44:RR:NC:2:230 I84957


TARIFF NO.: 4407.10.0015

Ms. Betty Barney
Norman G. Jensen, Inc.
P. O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of notched mobile home studs from Canada

Dear Ms. Barney:

In your letter dated July 22, 2002, on behalf of your client, Moen Lumber of Alberta, Canada, you requested a tariff classification ruling.

The ruling was requested on notched mobile home studs. The studs consist of kiln dried #2 and better or stud grade boards of S-P-F (mixtures of spruce, pine and fir) wood in nominal sizes of 2 x 4 and 2 x 6. The lengths of the boards will range from 85-5/8” to 96” depending on customer specifications. The studs are cut with two notches across the edge equidistant from the ends. The notches are ¾” deep and 2-1/2” wide and are designed to receive 1x3 boards. The 1x3 boards will be inserted horizontally across the studs and are for the purpose of supporting wall paneling.

A representative sample section of a notched stud and a diagram showing its application in walls were submitted. The sample consists of a rectangular solid piece of wood measuring approximately 1-1/2” thick by 5-5/16” wide by 37-1/2” long. It has eased edges and two ¾” deep by 1-1/2” wide notches across one edge. Each notch is about 1-5/8” from each end. However, the diagram shows that the notches will be located further from the ends.

You are of the opinion that the subject notched studs meet the description of builders’ joinery and carpentry of wood because the notches are used to receive strips of wood for wall paneling. You suggest classification in subheading 4418.90.4590, Harmonized Tariff Schedule of the United States (HTSUS).

We find, however, that the notched boards are not recognizable as builders’ joinery or carpentry of wood. Although stated to be for the purpose of inserting wall paneling strips, the notches are not readily distinguishable from notches that are for the purpose of conveying electrical wiring or plumbing. Lumber notched for wiring was determined to be classifiable in heading 4407, HTSUS, as sawn wood. See Customs Bulletin, Volume 33, No. 22/23, dated June 9, 1999.

Moreover, a similar classification issue was considered in a Customs Headquarters ruling 963814 dated May 9, 2000. The ruling concerned the classification of mobile home studs with three notches. One notch was for wiring and the other two notches were for horizontal “belt rails” which were stated to be for strengthening a wall. The notched studs were found to be not advanced enough to be recognizable unassembled builders’ carpentry. They were classified in heading 4407, HTSUS.

The applicable subheading for the subject notched studs will be 4407.10.0015, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, coniferous, other, not treated, mixtures of spruce, pine and fir (“S-P-F”). The general rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 the ruling letter, 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 646-733-3035.


Robert B. Swierupski

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