United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E84524 - NY E84575 > NY E84554

Previous Ruling Next Ruling

August 6, 1999

CLA-2-44:RR:NC:2:230 E84554


TARIFF NO.: 4418.90.4020; 4418.90.4040; 4410.11.0000

Mr. Tom Woestendiek
Trans American CHB, Inc.
2775 Broadway
Buffalo, NY 14227

RE: The tariff classification of assembled roof trusses, assembled “adjustable-end space joists” and oriented strand rimboards from Canada

Dear Mr. Woestendiek:

In your letter dated July 2, 1999, on behalf of Kent Trusses Ltd, you requested a tariff classification ruling.

The ruling was requested on roof trusses, floor joists and rimboards. Descriptive literature was submitted.

The roof trusses to be imported are fully fabricated and assembled. They consist of webs and chords of SPF lumber that are held together with metal connector plates. The trusses can be manufactured up to 80 feet in length and in a variety of shapes depending upon the specific application. The finished roof trusses are imported ready to be used as structural roof supports in the construction of various buildings.

The floor joists to be imported are referred to as “adjustable-end space joists.” They consist of parallel chords of SPF lumber braced with webs of steel. However, the end section of the joist has a rectangular piece of oriented strand board fitted between the wood chords instead of the steel webs. This “adjustable-end space” allows the joist to be trimmed at the construction site. Other than trimming, the joists are fully manufactured articles ready to be installed as structural floor supports in a building.

The rimboards are panels of oriented strand board (OSB) that are designed to fill the space between the sill plate and bottom plate of a wall. The rimboards are 1-1/8 inch thick, 12 feet long and usually 9-1/2, 11-7/8, 14 or 16 inches wide.

The applicable subheading for the assembled roof trusses will be 4418.90.4020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood; other; roof trusses. The general rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the “adjustable-end space” floor joists will be 4418.90.4040, HTSUSA, which provides for builders’ joinery and carpentry of wood; other; other fabricated structural wood members. The general rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the rimboards will be 4410.11.0000, HTSUSA, which provides for particle board of wood; waferboard, including oriented strand board. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

In the event it is determined that the imported goods are not being manufactured 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.

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

Previous Ruling Next Ruling

See also: