The tariff classification of lumber, imported as wall-frame kits, from Canada.

NY E85863 June 29, 2000 CLA-2-44:RR:NC:SP:230 E85863 CATEGORY: Classification TARIFF NO.: 4407.10.00 Mr. Richard A. Rocco Livingston International, Inc. 27215 Northline Road Taylor, MI 48180 RE: The tariff classification of lumber, imported as wall-frame kits, from Canada. Dear Mr. Rocco: In your letter dated August 9, 1999, you requested a tariff classification ruling on behalf of your client, Bois Joyal (Roberval, Quebec, Canada). We regret that our reply was delayed by an ongoing review of the classification of certain trade-sensitive wood products. The ruling was requested on wall-frame kits consisting of unassembled, pre-cut pieces of softwood lumber, i.e., plates, studs and furring strips. Each kit will be composed of two plates (2x4 or 2x6 boards used as the horizontal top and bottom pieces of the frame), two furring strips (1x2, 1x3 or 1x4 horizontal boards to be placed between the top and bottom), and a varying number of studs (2x3, 2x4 or 2x6 vertical members). Photos accompanying your inquiry show that the studs will have three notches along one edge. Two of the notches are intended to allow the furring strips to fit snugly into them to form a joint; the third is to permit wiring or pipes to be run through the wall. The dimensions of the lumber and the number of studs will depend on the size of the wall for which the particular kit is intended. For example, a 4’ x 6’ kit will be sold to shed builders, while 7, 8 and 9 foot high kits will be offered to mobile home builders. You suggest that these kits are classifiable in HTS heading 9406, which provides for prefabricated buildings. That heading, according to its associated Explanatory Notes, includes such buildings even when they are presented in incomplete, unassembled condition, provided they exhibit the essential character of prefabricated buildings. We find, however, that a wall frame (regardless of whether it is assembled) clearly does not, in and of itself, have the essential character of a prefabricated building.  As an alternative, you suggest that the kits might be classifiable in heading 4418, which provides for builders’ joinery and carpentry of wood. You point out that this heading encompasses prefabricated partitions and panels for buildings, and that the applicable Explanatory Note refers to woodwork 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). We find, however, that the instant kits are merely assemblages of lumber. The plates and the furring strips are plain boards. And although the studs are notched, the notches are insufficient to render the boards “recognizable unassembled pieces” for a particular construction project. In this regard, Customs has previously ruled that the notching of lumber used for structural purposes is minimal processing that fails to transform wood from a basic product of heading 4407 (sawn wood) to a relatively advanced product of heading 4418. See Headquarters Ruling Letters 962469, 962470, 962471 and 962472 of June 1, 1999. The applicable subheading for the wall-frame kits will be 4407.10.00, 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. The rate of duty will be free. Articles classifiable in subheading 4407.10.00, 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. 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 connection with the ruling request and incorporated therein, 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 Customs 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 Customs Service. 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, National Commodity Specialist Division