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NY I89618

January 17, 2003

CLA-2-44:RR:NC:2:230 I89618


TARIFF NO.: 4418.90.4590

Mr. Louis Reny
Renyco Inc. - Doweloc
425 Galipeau Rang V
Thurso, Quebec J0X 3B0

RE: The tariff classification of a softwood Doweloc scaffold plank from Canada

Dear Mr. Reny:

In your letter dated December 17, 2002 you resubmitted your request for a tariff classification ruling along with additional information.

The ruling was requested on a softwood scaffold plank to be manufactured by you for a customer in the United States. A ruling was previously issued to you for another Doweloc scaffold plank, referenced as New York Ruling letter F85424, which was revoked by Headquarters Ruling 965886 dated December 3, 2002.

The scaffold plank which is the subject of this ruling request is constructed differently than the scaffold plank ruled on in the above mentioned rulings. Photographs of and a quality control specification sheet for the plank were submitted. The plank is a panel consisting of three pieces of solid sawn SPF (spruce, pine, fir mixtures) lumber held together with spiral shaped steel dowels. The three pieces consist of two outer 2” x 4” (nominal) boards and a middle 2” x 3” (nominal) board. The pieces are assembled together horizontally along their edges. The dowels are inserted across their assembled widths at 24” intervals. No glue is used. The overall measurements of the plank are 1-1/2” thick by 9-1/2” wide by 9’ to 16’ long. The plank is a finished product to be used as a scaffold.

The applicable subheading for the subject softwood Doweloc scaffold plank will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other, other. 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 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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