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NY C82807

January 9, 1998

CLA-2-44:RR:NC:2:230 C82807


TARIFF NO.: 4418.90.4090

Mr. James F. Morgan
F. W. Myers & Co., Inc.
2600 Cabover Drive, Suite A
Hanover, MD 21076

RE: The tariff classification of wood roof and floor truss components from Canada

Dear Mr. Morgan:

In your letter dated December 15, 1997, on behalf of your principal, Donohue Forest Products Incorporated, you requested a tariff classification ruling.

The ruling was requested on pre-machined wood roof and floor truss components. The components consist of dressed spruce-pine-fir boards that have been cut at specific angles on one or both ends. Six sample pieces of the ends of top chords, bottom chords and webs were submitted. Each sample is end cut at an angle other than a square 90 degree angle. The angle cut ends of the various components are designed to fit in particular roof or floor trusses. Representative diagrams of trusses were submitted. The boards will be imported in specific sizes within a range of 1 inch to 2 inches in thickness, 2 inches to 8 inches in width and of 1 to 40 feet in length. The specific sizes and specific angle cut ends of the boards will be ordered by truss manufacturers who will assemble the components into complete trusses. The angle cut ends will not be trimmed off.

The applicable tariff provision for the wood roof and floor truss components with angle cut ends other than a 90 degree angle 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 3.6 percent ad valorem.

In the event it is determined that the imported goods are not being manufactured and imported exactly as described in this ruling, the ruling will not be applicable to those goods. You should also be aware that the 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 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.


Robert B. Swierupski

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