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 > 2003 NY Rulings > NY J81411 - NY J81459 > NY J81440

Previous Ruling Next Ruling
NY J81440





March 21, 2003

CLA-2-44:RR:NC:SP:230 J81440

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0015

Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of wooden I-joist flanges (end-jointed lumber) from Canada.

Dear Ms. Barney:

In your letter dated February 21, 2003, you requested a tariff classification ruling on behalf of your client, Lignum Ltd. (Vancouver, BC, Canada).

The ruling was requested on “spliced I-joist flanges” made of S-P-F lumber (kiln-dried 1650, 2100 and 2400 MSR grade). You state that each “flange” will consist of two or three pieces of lumber (2x3 or 2x4 boards) that have been placed end to end and fastened together by pressing into the wood 2” x 12” or 2” x 14” metal plate connectors with nail-like projections. A diagram accompanying your inquiry indicates that there will be two connector plates straddling each joint (i.e., one on each of the two wide sides of the boards at the “splice” point). The length of the product will range from 18 to 26 feet, depending on customer requirements. Diagrams and photos show that the item is meant to serve as the top chord of a parallel-chord truss.

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

You suggest that this product is classifiable in heading 4418, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ joinery and carpentry of wood.

However, the subject merchandise can be classified on the basis of GRI 1 because it is specifically described by heading 4407, HTSUS, which provides for sawn wood, whether or not end-jointed. End-jointed boards are those that consist of more than one piece of wood, fastened together end-to-end in order to obtain a product of greater length. Since the instant goods answer to the description “sawn, end-jointed wood,” they are provided for eo nomine under heading 4407, HTSUS. Heading 4418, HTSUS, provides for builders’ joinery and carpentry of wood, but does not specifically provide for the subject products.

Accordingly, the applicable subheading for the “spliced I-joist flanges” will be 4407.10.0015, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: coniferousmixtures of spruce, pine, and fir (“S-P-F”). The rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: