Finanse publiczne · 27.10.1997

Tariff Classification of Drilled Softwood Lumber

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 headi