The tariff classification of pre-machined wood wall components (notched studs) from Canada

NY B89813 October 7, 1997 CLA-2-44:RR:NC:2:230 B89813 CATEGORY: Classification TARIFF NO.: 4418.90.4090 Mr. James F. Morgan F. W. Myers & Co., Inc. 2600 Cabover Drive, Suite A Hanover, MD 21076 RE: The tariff classification of pre-machined wood wall components (notched studs) from Canada Dear Mr. Morgan: In your letter dated September 11, 1997, on behalf of your principal, Donohue Forest Products Inc., you requested a tariff classification ruling. The ruling was requested on pre-machined wall components consisting of wood studs having a dado (notch) across one edge. The studs are dressed solid wood boards measuring 1-1/2 inches by 5-1/2 inches and cut to specific lengths ranging from 84 to 120 inches. A notch is machine cut into one narrow side of the board about 6 to 18 inches from one end. The notch or cutout is 3/4 inch deep and 1-5/8 inches wide. The purpose of the notch is to allow installation of electrical wires, cables or pipes in a wall. A 10 inch long sample section conforming to the above description was submitted with the ruling request. The applicable tariff provision for the notched studs will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders' joinery and carpentry of wood. The general rate of duty will be 4 percent ad valorem. In the event it is determined that the imported goods are not being manufactured and imported exactly as described in this ruling, the ruling will not be applicable to those goods. You should also be aware that the 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 CFR 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, Robert B. Swierupski Director, National Commodity Specialist Division