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NY R02965





December 22, 2005

CLA-2-44:RR:NC:2:230 R02965

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4550

Mr. Nicolas Diamond
Wallfab Expert Inc.
1084, Place Verner
Laval, Quebec H7E 4P2
Canada

RE: The tariff classification of prefabricated wall panels from Canada

Dear Mr. Diamond:

In your letter dated December 12, 2005 you requested a tariff classification ruling.

The ruling was requested on prefabricated wall panels. You state that you custom make walls according to blueprints provided by your customers. The subject wall panels consist of several components assembled together. First, 2 x 4 or 2 x 6 wood boards are cut-to-size and nailed together to form the frame of the wall. Next, plywood sheathing or oriented strand board (OSB) panels are nailed to the exterior side of the wall frame. Then, a protective weather barrier is attached to the wall exterior. In addition, insulation and a moisture barrier are attached to the interior of the wall. Photographs of a prefabricated wall were submitted. The photographs show an assembled wall section that also includes framing for a window opening.

You state that you are not sure whether the prefabricated wall panels are classifiable in heading 9406 or in heading 4418 of the Harmonized Tariff Schedule. Heading 9406 provides for prefabricated buildings; however, this heading does not provide for parts of prefabricated buildings.

The applicable subheading for the prefabricated wall panels described above will be 4418.90.4550, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood; other, prefabricated partitions and panels for buildings. The general rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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.

Sincerely,

Robert B. Swierupski
Director,

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