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NY C87936

September 28, 1999

CLA-2-44:RR:NC:2:230 C87936


TARIFF NO.: 4418.90.4040

Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC 76 Box 625
Jackman, ME 04945

RE: The tariff classification of “Twincore Joists” (wood beams with two particle board cores) from Canada

Dear Ms. Fountaine:

In your letter which was received on May 18, 1998 you requested a tariff classification ruling. The ruling was requested on behalf of Maibec Structures Inc.

We regret the delay in issuing a ruling. The delay resulted from a review of the classification of lumber products by the U.S. Customs Service.

The product in question is described in your letter as “Home-Ready Joists”. A pamphlet was submitted which refers to the product as “Twincore Joists”. The pamphlet presents two sizes of joists which measure 1-1/2 inches by 9-1/2 inches and 1-1/2 inches by 11-7/8 inches. Both widths are available in various lengths. The top and bottom of the joists consist of 2”x3” SPF wood flanges with two grooves along the length. The core of the joists consists of two oriented strand boards which have a space between them and which fit into the grooves of the flanges. The parts are assembled together with water-resistant glue. The joists are primarily used as supporting beams under floor boards.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes.

Heading 4418, HTSUS, provides for:

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. The EN’s, although not dispositive or legally binding, may be consulted when determining the classification of a product under a particular heading. (T.D. 89-90, 54 Fed. Reg. 35127, August 23, 1989).

The EN to heading 4418, HTSUS, state in pertinent part:

This heading applies to woodwork, . . . used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces . . .

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 . . .

The “Twincore Joists” being imported conform to the description in the EN of products classifiable in heading 4418. The joists are fabricated products used for structural purposes in a building.

The applicable tariff provision for the “Twincore Joists” will be 4418.90.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders= joinery and carpentry of wood; other fabricated structural wood members. The general rate of duty will be 3.2 percent ad valorem.

In the event it is determined that the imported goods are not being manufactured or used 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 212-637-7009.


Robert B. Swierupski

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