The tariff classification of truss components from Canada

NY B81359 February 6, 1997 CLA-2-44:RR:NC:2:230 B81359 CATEGORY: Classification TARIFF NO.: 4418.90.4090 Mr. Mike Wilson Great Lakes MSR Lumber Ltd. 11 Cushman Road St. Catharines, Ontario L2M 6S7 RE: The tariff classification of truss components from Canada Dear Mr. Wilson: In your letter dated January 10, 1997 you requested a tariff classification ruling. The ruling was requested on manufactured boards of spruce, pine and fir to be used as components for roof trusses. Four 2 x 4 samples of end pieces were submitted. Each piece is cut at an angle at the end. Diagrams submitted show where the pieces would fit in a completed roof truss. The components will be imported cut to specific sizes within a range of 1 x 2 to 2 x 8 inches in thickness and width and a range of 2 to 24 feet in length. The components will also be imported with a specific angle cut on one or both ends. The sizes and angles will depend on the size of the roof truss. The applicable tariff provision for the truss components will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders' joinery and carpentry of wood. The general rate of duty will be 4 percent ad valorem. Articles classifiable under 4418.90.4090, HTSUSA, are not subject to the entry and permit requirements of the U.S./Canadian Softwood Lumber Agreement of 1996. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5779. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division