Tariff Classification of Drilled Softwood Lumber

DEPARTMENT OF THE TREASURY

Customs Service

Tariff Classification of Drilled Softwood Lumber

AGENCY: U.S. Customs Service, Department of Treasury.

ACTION: Solicitation of comments regarding the commercial uses of wood

studs with drilled holes.

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SUMMARY: This notice advises the public that Customs is soliciting

information about drilled softwood lumber studs that pertains to their

classification under the Harmonized Tariff Schedule of the United

States (HTSUS).

New York Ruling Letter (NY) B81564, dated February 18, 1997,

addressed the classification of studs measuring 2' by 4', and 2' by 6',

in lengths of 8 to 10 feet. These studs also featured two one-inch

diameter holes drilled in the center of each board about 16 inches from

the end. It was indicated that the holes served the purpose of allowing

electrical wiring, cables or pipes to be run through the studs during

wall construction. Pursuant to NY Ruling Letter B81564 the merchandise

was classified in heading 4418, HTSUS, which provides for, among other

things, builder's joinery and carpentry of wood.

Since the issuance of NY B81564 Customs' classification of drilled

softwood lumber used for structural purposes has been called into

question. Generally, it is alleged that Customs' decision could result

in circumvention of the ``1996 Softwood Lumber Agreement between the

Government of the United States of America and the Government of

Canada'' by shifting certain lumber from heading 4407, which is subject

to the Agreement, to heading 4418, which is not subject to the

Agreement. Among the questions are: (1) Whether the holes that are

drilled into the studs actually serve a purpose and cause the studs to

be suited to a particular use? (2) whether the drilling of the studs

limits their application in construction? (3) whether there are other

commercially recognized uses for drilled softwood lumber of heading

4418, HTSUS?

The purpose of this notice therefore, is to solicit information

pertaining to the commercial uses of drilled softwood lumber which

Customs has classified in heading 4418, HTSUS, which provides for,

among other things, builder's joinery and carpentry of wood. This

classification is based on the belief that the holes drilled into the

wood suit it for certain structural purposes and disqualify it for

others.

DATES: Comments must be received on or before December 26, 1997.

ADDRESSES: Written comments (preferably in triplicate) may be addressed

to U.S. Customs Service, Office of Regulations and Rulings, Attention:

Textile Classification Branch, 1300 Pennsylvania Avenue, N.W.,

Washington, D.C., 20229. Comments submitted may be inspected at the

Textile Classification Branch, Office of Regulations and Rulings,

located at 1300 Pennsylvania Avenue, N.W., Washington, D.C.

FOR FURTHER INFORMATION CONTACT: Josephine Baiamonte, Textile

Classification Branch, (202) 927-2380.

SUPPLEMENTARY INFORMATION:

Background

This notice advises interested parties that Customs is soliciting

information about the commercial uses of drilled softwood lumber studs.

A distinction between drilled lumber and rough or dressed lumber

existed in the former Tariff Schedules of the United States (TSUS).

This distinction has been carried over to the present Harmonized Tariff

so that less processed wood appears at the beginning of Chapter 44,

HTSUS, followed by more advanced wood in later headings within the same

chapter. Thus, for example, heading

[[Page 55668]]

4407, HTSUS, is a general provision for wood that has not been

processed in any way, other than provided for under that heading. The

Explanatory Notes to the Harmonized Commodity Description and Coding

System (EN) to heading 4407, HTSUS, state in relevant part:

The products of this heading may be planed (whether or not the

angle formed by two adjacent sides is slightly rounded during the

planing process), sanded, or end-jointed, e.g. finger-jointed (see

the General Explanatory Note to this Chapter).

The EN continue to exclude from the heading ``builders'' joinery and

carpentry'' (heading 4418).

Heading 4418, HTSUS, provides for, among other things, builders'

joinery and carpentry of wood. The EN to heading 4418 state, in part:

This heading applies to woodwork, including that of wood

marquetry or inlaid wood, used in the construction of any kind of

building, etc., in the form of assembled goods or as recognizable

unassembled pieces (e.g., prepared with tenons, mortises, dovetails

or other similar joints for assembly), whether or not with their

metal fittings such as hinges, locks, etc.

The term ``joinery'' applies more particularly to builders''

fittings (such as doors, windows, shutters, stairs, door or window

frames), whereas the term ``carpentry'' refers to woodwork (such as

beams, rafters and roof struts) used for structural purposes or in

scaffoldings, arch supports, etc., and includes assembled shuttering

for concrete constructional work * * *.

``Carpentry'' is defined as:

the art of shaping and assembling structural woodwork. Webster's

Ninth New Collegiate Dictionary, 1991

work which is performed by a craftsman in cutting, framing, and

joining pieces of timber in the construction of ships, houses and

other structures of a similar character. Architectural and Building

Trades Dictionary, 1974

On February 18, 1997, Customs issued NY B81564 classifying drilled

softwood studs used for structural purposes in heading 4418, HTSUS.

Since the studs were understood to be used for structural purposes, the

classification of that merchandise in heading 4418, HTSUS, was

consistent with the reference made to ``carpentry'' in both the EN and

a number of consulted lexicographic sources.

We are inviting comments regarding the role of the drilled holes

and their function, that is, do the holes limit the use of drilled

studs in construction relative to undrilled studs, thus warranting

classification in heading 4418, HTSUS? Pending the comment period and

the review of comments received in response to this notice no further

rulings will be issued by Customs with respect to drilled softwood

lumber. Additionally, until the resolution of this issue, we are

restricting the determination in NY B81564 to the facts of that

specific case, and as such, there should be no reliance by third

parties on NY B81564 for prospective or future importations of drilled

softwood lumber. Claims for detrimental reliance under section 177.9,

Customs Regulations (19 CFR 177.9), will not be entertained for actions

occurring on or after the date of publication of this notice.

Comments

Consideration will be given to any written comments timely

submitted to Customs. Comments submitted will be available for public

inspection in accordance with the Freedom of Information Act (5 U.S.C.

552), section 1.4, Treasury Department Regulations (31 CFR 103.11(b)),

on regular business days between the hours of 9:00 a.m. and 4:30 p.m at

the Office of Regulations and Rulings, 1300 Pennsylvania Avenue, N.W.,

Washington, D.C.

Samuel H. Banks,

Acting Commissioner of Customs.

Approved: September 24, 1997.

John P. Simpson,

Deputy Assistant Secretary of the Treasury.

[FR Doc. 97-28301 Filed 10-24-97; 8:45 am]

BILLING CODE 4820-02-P