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NY D87192




September 24, 1999

CLA-2-44:RR:NC:SP:230 D87192

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0015

Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of notched lumber from Canada.

Dear Ms. Barney:

In your letters dated December 4, 1998 and January 18, 1999, you requested a tariff classification ruling on behalf of your client, Weldwood of Canada Limited. We regret that our response was delayed by an ongoing review of the classification of lumber products.

The items in question are notched SPF wood studs to be used in the construction of sidewalls of mobile homes. They will be dressed, solid wood boards measuring 1 1/2 inches thick, 3 1/2 or 5 1/2 inches wide, actual sizes (2" x 4" and 2" x 6", nominal), and between 72 and 120 inches long (depending on the height of the wall in which they will be used). There will be between one and three dados (notches, each 3/4 inch deep and 1 5/8 inches wide) along one edge of each board, at various locations. The intent is to enable the builder to recess electrical wiring into the notches on the outside perimeter of the structure, then cover with metal plates (not included with the studs).

The applicable subheading for the notched studs will be 4407.10.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: coniferous...not treated: mixtures of spruce, pine, and fir (AS-P-F@). The rate of duty will be free. Articles classifiable in subheading 4407.10.0015, HTS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

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