[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
