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NY K82810

March 3, 2004
CLA-2-44:RR:NC:2:230 K82810


TARIFF NO.: 4418.90.4550

Dr. Katrin Lisa Komm
Holz100 America, LLC
111 North Brook Lane
Bethesda, MD 20814

RE: The tariff classification of prefabricated building components from Austria

Dear Dr. Komm:

In your letter dated January 28, 2004 you requested a tariff classification ruling.

The ruling was requested on prefabricated building components made of a patented engineered wood referred to as Holz100. Photographs and descriptive literature were submitted.

The Holz100 products are composed of layers of lumber held together with wooden dowels. They consist of at least three layers of pine and fir lumber arranged vertically, horizontally and diagonally. The layers of lumber are drilled through with numerous holes into which dried wooden dowels are inserted. The dowels expand from the moisture of the lumber and join the layers tightly together. No glue or metal parts are used.

According to your letter and the literature submitted, the products being imported are sections of walls and other parts of buildings. They vary in thickness from 14 to 40 centimeters. The photographs and literature show sections of walls being lifted by a crane to be erected and assembled at the building site. Some of the sections are massive sides of a house with openings for the windows and doors. You state that no section will be greater than 3 x 8 meters in length and width. You also state that all of the sections will have tongued and grooved edges or ends or other joints for assembly.

The applicable subheading for the prefabricated Holz100 building components consisting primarily of wall sections as described above will be 4418.90.4550, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders’ joinery and carpentry of wood, prefabricated partitions and panels for buildings. The 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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