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NY D83314

October 1, 1999

CLA-2-44:RR:NC:2:230 D83314


TARIFF NO.: 4418.90.4040

Mr. Simon Rodrigue
Bois + Value
1135 Chemin St-Louis, Bureau 205
Sillery, P.Q. G0A 2CO

RE: The tariff classification of “SIM JOIST” (a floor joist composed of nine pieces of wood) from Canada

Dear Mr. Rodrigue:

In your letter dated September 3, 1998 you requested a tariff classification ruling. 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 ruling was requested on a product called a “SIM JOIST.” The “SIM JOIST” is a fabricated I-beam shaped floor joist used for horizontal support in mobile home floor systems. It is composed of nine machined wood pieces glued and pressed together.

A section of a “SIM JOIST”, 5-1/2” wide x 1-1/2” thick x 40” long, was submitted. The product when imported will measure 5-1/2” wide x 1-1/2” thick x 152” to 162” long.

The “SIM JOIST” in question is assembled using two wood boards for the top cord, two for the bottom cord and five for the core. The boards for the cords measure 1-13/16” wide x 1-1/2” thick x 84” long and are end-glued together to make up the full length of the joist. The core consists of three boards measuring 1-1/2” wide x 2-1/2” thick x 36” long and two boards measuring 1-1/2” wide x 2-1/2” thick x 18” long. The two shorter boards are placed at each end of the joist; the three longer boards are spaced so as to create four 6” long openings. The final assembled product is a beam made of glued wood boards having four 6”x 2-1/2” rectangular openings (holes) and ready to be precision end trimmed to lengths of 152” to 162”.

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

The Explanatory Notes (EN=s) to the Harmonized Tariff Schedule constitute the official interpretation of the tariff at the international level. While not legally binding on the contracting parties, and therefore not dispositive, the EN=s provide a commentary on the scope of each heading and are thus useful in ascertaining the classification of merchandise under the Harmonized System.

The EN=s to heading 4418 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 recognizable 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 fabricated “SIM JOIST” is used in the construction of a mobile home as a structural supporting beam under the floor. In the condition as imported, the “SIM JOIST” is encompassed by the terms of heading 4418.

The applicable tariff provision for the “SIM JOIST” will be 4418.90.4040, 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.

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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