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NY J86437

July 18, 2003

CLA-2-44:RR:NC:2:230 J86437


TARIFF NO.: 4407.10.0015

Ms. Ginette Blouin
Dolbec Logistics International Inc.
361, rue Lavoie
Parc industriel Vanier
Quebec (Quebec) G1M 1B4

RE: The tariff classification of a bottom plate with spaced notches from Canada

Dear Ms. Blouin:

In your letter dated June 13, 2003, on behalf of your principal Mr. Claudex Lafrance, you requested a tariff classification ruling.

A ruling (NY I89633 dated January 27, 2003) was previously issued on a number of related products. The ruling is now being requested on a specific product. The product is a bottom plate with grooves (notches) to be used in the construction of a wall. Representative samples were submitted.

The bottom plates are described as spruce/pine/fir wood in nominal sizes of 2” x 4” and 2” x 6” and in lengths of 8’ and 12’. The plates are notched across the width at spaced 12”, 16” and 24” intervals (or, as described by you, grooved on the face every 12”, 16” and 24”). The notches across the board consist of square cutouts measuring approximately 1-5/8” wide x ¼” deep. The notches spaced at 12” intervals are marked with red square symbols along one edge of the board. The notches spaced at 16” intervals are marked with blue circles and the notches at 24” intervals with purple diamonds. You state that the bottom plates are constructed in this way in order to indicate to a builder where to place the studs without having to measure the distance in between.

The representative samples are rectangular boards with multiple notches across the width of one surface and with symbols on one edge. Only the notches spaced in the required intervals will be used to facilitate the placement of studs in the construction of a wall. The notches in the other intervals will not be needed.

Notched construction boards have previously been ruled to be classifiable as sawn wood or lumber. See Customs Bulletin, Volume 33, No.22/23 dated June 9, 1999 and rulings HQ 963814 dated May 9, 2000 and NY I84957 dated August 28, 2002.

The subject bottom plates with notches are substantially similar to the studs with notches in the rulings noted above. The notched rectangular boards are in the form of material to be used in the construction of a wall; however, they are not advanced enough to be recognizable as unassembled builders’ carpentry.

The applicable subheading for the notched bottom plates will be 4407.10.0015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 (than finger-jointed), 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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