The tariff classification of fabricated wooden studs from Canada.
Issued December 27, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4418.90.4040
Headings: 4418
Product description
You explain that the 2 x 4 model is made with five pieces of wood (kiln-dried black spruce): two side pieces (each 1 1/2" x 1 1/8" x 96") and three insert pieces (each 1 1/2" x 1 1/4" x 23"). The 2 x 6 model is made with seven pieces of wood: two side pieces (each 1 1/2" x 1.8333" x 96") and five insert pieces (each 1 1/2" x 1.8333" x 10"). In each case, the pieces are held together by several small, pronged steel plates running across both the face and the back of the stud. The plates have been pushed and embedded into the wood by a hydraulic press. (New York Ruling A85553, issued to you on July 30, 1996, concerned similar studs bound with glue and nails; the products of the current letter are made with wood and steel plates only, without any glue or nails.)
CBP rationale
The applicable subheading for the new "SIM studs" will be 4418.90.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other builders' joinery and carpentry of wood.
Full text
NY B80371 December 27, 1996 CLA-2-44:RR:NC:2:230 B80371 CATEGORY: Classification TARIFF NO.: 4418.90.4040 Mr. Simon Rodrigue Bois + Value Inc. 351 Gustave Dessureault Dolbeau, Quebec G8L 3N4 CANADA RE: The tariff classification of fabricated wooden studs from Canada. Dear Mr. Rodrigue: In your undated letter received here on December 13, 1996, you requested a tariff classification ruling. The items in question are engineered wood products identified as new "SIM studs." They are fabricated wood members designed for use in the construction of walls or partitions in buildings. Diagrams and a sample submitted with your inquiry establish that the studs resemble ordinary 2" x 4" or 2" x 6" lumber, except that they are made up of several pieces of wood bound together, and have a series of center slots or openings in them intended to allow electrical wiring and plumbing pipes to be passed through without having to drill holes. You explain that the 2 x 4 model is made with five pieces of wood (kiln-dried black spruce): two side pieces (each 1 1/2" x 1 1/8" x 96") and three insert pieces (each 1 1/2" x 1 1/4" x 23"). The 2 x 6 model is made with seven pieces of wood: two side pieces (each 1 1/2" x 1.8333" x 96") and five insert pieces (each 1 1/2" x 1.8333" x 10"). In each case, the pieces are held together by several small, pronged steel plates running across both the face and the back of the stud. The plates have been pushed and embedded into the wood by a hydraulic press. (New York Ruling A85553, issued to you on July 30, 1996, concerned similar studs bound with glue and nails; the products of the current letter are made with wood and steel plates only, without any glue or nails.) The applicable subheading for the new "SIM studs" will be 4418.90.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other builders' joinery and carpentry of wood...other fabricated structural wood members. Until the end of 1996, the general rate of duty will be 4.3%. Effective January 1, 1997, the general rate of duty will be 4%. 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) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
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The tariff classification of fabricated wooden studs from Canada.
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