The tariff classification of edge-glued rimboards and a floor joist beam from Canada

NY G82627 October 10, 2000 CLA-2-44:RR:NC:2:230 G82627 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 edge-glued rimboards and a floor joist beam from Canada Dear Ms. Tremblay: In your letter dated September 13, 2000, on behalf of your client U.S. Mini-Joist Inc., you requested a tariff classification ruling. The ruling was requested on four sizes of rimboards and a floor joist beam to be used in modular homes. The rimboards are boards to which the ends of floor joist beams are attached. The floor joist beam is used to support flooring. The subject rimboards and floor joist beam are composed of edge-glued pieces of SPF (spruce/pine/fir) lumber. The rimboards will be imported in lengths of 12 to 16 feet, in a thickness of 1-1/4” and in widths of 13”, 11-7/8”, 9-1/2” and 9-3/8”. The boards are composed of three sections of lumber glued edge to edge. The end sections each consist of one long (12’– 16’) piece of lumber 1-1/4” thick and 4.333”, 3.958”, 2-1/4” or 2-1/8” wide. The middle section may consist of one long piece (12’-16’) or two short pieces (6’-8’) of lumber 1-1/4” thick and 4.333”, 3.958”, 5” or 5-1/8” wide. The floor joist beam will be imported in a nominal size of 2”x10” and in lengths of 12’ to 16’. The beam is composed of three sections of lumber glued edge to edge. The end sections each consist of one long (12’-16’) piece of lumber 1-1/2” thick and 2-1/8” wide. The middle section may consist of one long piece (12’-16’) or two short pieces (6’-8’) of lumber 1-1/2” thick and 5” wide. A floor joist beam in a nominal size of 2”x6” was previously ruled on in ruling NY F88847 dated July 19, 2000. Like the beam in that ruling, the subject floor joist beam and the rimboards are not worked on the edges, ends or surfaces. In their imported condition, the rimboards and beam are simply rectangular edge-glued boards suitable for a number of different applications. The applicable subheading for the edge-glued rimboards and floor joist beam as described above will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general 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