U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates real-time
The tariff classification of fabricated wooden studs from Canada.
NY A85553 July 30, 1996 CLA-2-44:RR:NC:GI:230 A85553 CATEGORY: Classification TARIFF NO.: 4418.90.4040 Mr. Simon Rodrigue Bois Rodex 1870 Sheppard Sillery, Quebec G1S 1K9 CANADA RE: The tariff classification of fabricated wooden studs from Canada. Dear Mr. Rodrigue: In your undated letter received here on July 5, 1996, you requested a tariff classification ruling. The items in question, identified as "SIM Studs," are fabricated wood members designed for use in the construction of walls or partitions in buildings. Samples and diagrams submitted with your inquiry establish that the studs resemble ordinary 2 x 4 lumber, except that they 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 a "SIM" stud is made with six pieces of black spruce: two side pieces (each 1 1/2" x 1 1/8" x 96") and four insert pieces (each 1 1/2" x 1 1/4" x 14 1/2"). All of these pieces are press-glued and nailed together. Similar, shorter items known as "girts" are manufactured in the same way with glue and nails. The girts, which are 12" or 16" long, each have only a single slot. They are designed to act as reinforcing cross pieces in the wall (perpendicular to the studs), and have a projection at each end designed to fit into a slot of a stud. The applicable subheading for the above-described "SIM" studs and girts 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. The general rate of duty will be 4.3%. 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