Federal Register / Vol. 62, No. 207 / Monday, October 27, 1997 / Notices 55667

Dispositions of Petitions

Docket No.: 26939.

Petitioner: Northern Air Cargo, Inc.

Sections of the FAR Affected: 14 CFR

43.3(f), 43.7(e), and 121.379.

Description of Relief Sought/

Disposition: To Permit NAC to perform

maintenance, preventive maintenance,

major repairs, and alterations under the

authority of its part 121 air carrier

certificate on a Douglas DC–6B aircraft

(Registration No. N7919C, Serial No.

43554) that has been dry leased to and

is operated by Aero Petroleum

Corporation, a 14 CFR part 91 operator.

Grant, September 15, 1997, Exemption

No. 6678.

Docket No.: 28962.

Petitioner: Bombardier Services

Corporation West Virginia Air Center.

Sections of the FAR Affected: 14 CFR

145.45(f).

Description of Relief Sought/

Disposition: To permit Bombardier to

assign copies of its Inspection

Procedures Manual (IPM) to key

individuals within its departments and

functionally place an adequate number

of IPMs for all employees to access,

rather than provide a copy of the IPM

for each of its supervisory and

inspection personnel. Grant, September

17, 1997, Exemption No. 6677.

Docket No.: 27674.

Petitioner: IBM Corporation Flight

Operations.

Sections of the FAR Affected: 14 CFR

43.9(a), 43.11(a)(3), 91.407(a)(2), and

145.57(a).

Description of Relief Sought/

Disposition: To permit IBM Flight

Operations to use computerized

personal identification codes in lieu of

the physical signatures required to issue

an airworthiness release and/or

approval for return to service for the

aircraft operated by IBM Flight

Operations and the aeronautical

products that IBM Flight Operations

maintains for its repair station

customers. Grant, September 25, 1997,

Exemption No. 6176A.

Docket No.: 28919.

Petitioner: Baldev. S. Bambhra.

Sections of the FAR Affected: 14 CFR

65.93.

Description of Relief Sought/

Disposition: To permit Mr. Bambhra to

renew his inspection authorization even

though he did not apply to an FAA

Flight Standards District Office for

renewal before the March 31, 1997,

deadline required by CFR 14 part 65.93.

Denial, September 15, 1997, Exemption

No. 6679.

Docket No.: 28186.

Petitioner: MTU Maintenance GMBH.

Sections of the FAR Affected: 14 CFR

3(a)(1).

Description of Relief Sought/

Disposition: To permit MTU–H to

develop and approve major repair data;

as well as to inspect, repair, maintain,

overhaul, and return to service aircraft

engines, appliances, parts, and

components for installation on any U.S.

-registered aircraft. These functions

would be performed without

geographical limitations and in

accordance with MTU–H’s ratings.

Denial, September 24, 1997, Exemption

No. 6683.

Docket No.: 27601.

Petitioner: Cielos Del Sur S.A. D/B/A/

Astral Lineas Aereas.

Sections of the FAR Affected: 14 CFR

145.47(b).

Description of Relief Sought/

Disposition: To permit Astral to

substitute the calibration standards of

the instituto Nacional de Tecnologia

Industrial, for the calibration standards

of the U.S. National Institute of

Standards and Technology, formerly the

National Bureau of Standards, to test its

inspection and test equipment. Denial,

October 6, 1997, Exemption No. 6690.

[FR Doc. 97–28413 Filed 10–24–97; 8:45 am]

BILLING CODE 4910–13–M

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.

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
55668 Federal Register / Vol. 62, No. 207 / Monday, October 27, 1997 / Notices

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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Revenue Procedure 97–47

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.

SUMMARY: The Department of the

Treasury, as part of its continuing effort

to reduce paperwork and respondent

burden, invites the general public and

other Federal agencies to take this

opportunity to comment on proposed

and/or continuing information

collections, as required by the

Paperwork Reduction Act of 1995,

Public Law 104–13 (44 U.S.C.

3506(c)(2)(A)). Currently, the IRS is

soliciting comments concerning

Revenue Procedure 97–47, Form 941

Electronic Filing (ELF) Program.

DATES: Written comments should be

received on or before December 26, 1997

to be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the information collection

should be directed to Carol Savage,

(202) 622–3945, Internal Revenue

Service, room 5569, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Form 941 Electronic Filing

(ELF) Program.

OMB Number: 1545–1557.

Revenue Procedure Number: Revenue

Procedure 97–47.

Abstract: Revenue Procedure 97–47

sets forth the requirements of the Form

941 Electronic Filing (ELF) Program,

under which a taxpayer that is a

Reporting Agent may electronically file

Form 941, Employer’s Quarterly Federal

Tax Return.

Current Actions: There are no changes

being made to the revenue procedure at

this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations, not-for-profit

institutions, and Federal, state, local or

tribal governments.

Estimated Number of Respondents:

200.

Estimated Time Per Respondent: 46

hours, 32 minutes.

Estimated Total Annual Burden

Hours: 9,305.

The following paragraph applies to all

of the collections of information covered

by this notice:

An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless the collection of information

displays a valid OMB control number.

Books or records relating to a collection

of information must be retained as long

as their contents may become material

in the administration of any internal

revenue law. Generally, tax returns and

tax return information are confidential,

as required by 26 U.S.C. 6103.

Request for Comments: Comments

submitted in response to this notice will

be summarized and/or included in the

request for OMB approval. All

comments will become a matter of

public record. Comments are invited on:

(a) Whether the collection of

information is necessary for the proper

performance of the functions of the

agency, including whether the

information shall have practical utility;

(b) the accuracy of the agency’s estimate

of the burden of the collection of

information; (c) ways to enhance the

quality, utility, and clarity of the

information to be collected; (d) ways to