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NY I85678

September 19, 2002

CLA-2-44:RR:NC:SP:230 I85678


TARIFF NO.: 4418.90.4540

Mr. Douglas G. McKenny
Norman G. Jensen, Inc.
P.O. Box 1439
Derby Line, VT 05830

RE: The tariff classification of wooden beams and headers, made up of nailed lumber, from Canada.

Dear Mr. McKenny:

In your letters dated May 20 and August 13, 2002, you requested a tariff classification ruling on behalf of your client, American Structure Inc. (Thetford Mines, PQ, Canada).

The goods in question are described as four variations of cut-to-length “laminated wooden structural members” for application as beams and headers. Each version is made up from three pieces of 2x10 SPF lumber fastened together face-to-face in order to create a thicker board. The product will vary in length from two feet (headers) to whatever length is required in the case of beams. The four variations are as follows:

Three pieces of 2x10 lumber fastened together with nails only. Three pieces of 2x10 lumber fastened together with nails and adhesive. Three pieces of 2x10 lumber fastened together with nails only, but with a piece of 3/8” plywood between each layer of 2x10. Three pieces of 2x10 lumber fastened together with nails and adhesive, but with the same composition as number 3 above, i.e., 2x10, adhesive, plywood, adhesive, 2x10, etc.

Photos and diagrams show that the products will be held together with numerous nails placed in groups at regular intervals along the entire length. The type of adhesive used in versions 2 and 4 is identified as “DSA-20 Structural Drywall Stud Adhesive.” Your client (the Canadian assembler/exporter) has submitted a statement certifying that the products are permanent in nature and will be used in the United States in their imported condition, without disassembly or other processing. The applicable subheading for all of the above-described wooden members will be 4418.90.4540, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ joinery and carpentry of wood: other fabricated structural wood members. The general rate of duty will be 3.2%.

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 646-733-3035.


Robert B. Swierupski

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