[Federal Register Volume 62, Number 207 (Monday, October 27, 1997)]
[Notices]
[Pages 55667-55668]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-28301]


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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