The tariff classification of an edge-glued beam from Canada

NY F88847 July 19, 2000 CLA-2-44:RR:NC:2:230 F88847 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Ms. Debra A. Tremblay Affiliated Customs Brokers USA, Inc. 193 West Service Road Champlain, NY 12919 RE: The tariff classification of an edge-glued beam from Canada Dear Ms. Tremblay: In your letter dated June 16, 2000, on behalf of your client U.S. Mini-Joist Inc., you requested a tariff classification ruling. The ruling was requested on a wood beam (girder) used to support flooring in prefabricated homes. The beam is a nominal 2”x6” board of edge-glued softwood lumber. Sample sections of the product and descriptive literature were submitted. The board is assembled using three pieces of SPF lumber. The center piece is 2-3/4” wide by 1-1/2” thick. The two end pieces are each 1-3/8” wide by 1-1/2” thick. The pieces are glued edge to edge. No other processing is done on the edges, ends or surfaces. The length of the assembled board is 14 feet. You suggested that the edge-glued board be classified in subheading 4418.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for edge-glued lumber. However, the terms of the subheading must be read within the context of its superior heading. Heading 4418 provides for builders’ joinery and carpentry of wood, including cellular wood panels and assembled parquet panels, shingles and shakes. Customs has held that the term “builders’ joinery and carpentry” refers to products which have been worked to the extent that they are recognizable as products used in the construction of buildings. In its imported condition, the subject edge-glued beam is merely a rectangular board suitable for a number of different uses. It is not sufficiently advanced to fall within the scope of heading 4418. The applicable subheading for the edge-glued beam will be 4421.90.9840, HTSUSA, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division