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NY J82165

March 28, 2003

CLA-2-44:RR:NC:2:230 J82165


TARIFF NO.: 4421.90.9740

Mr. Stéphan McLaughlin
Performax Conseils Stratégiques
559, Sacre-Coeur Blvd., suite 100
Saint-Felicien, Quebec G8K 3J3

RE: The tariff classification of primed boards consisting of edge-glued, face-glued and finger-jointed lumber from Canada

Dear Mr. McLaughlin:

In your letter dated February 19, 2003 you requested a tariff classification ruling. The ruling was requested on behalf of the Coopérative de Solidarité des produits à valuer ajoutée .

The products to be classified are described as finger-jointed, edge-glued, laminated primed boards. The boards will be imported in nominal sizes of 1” x 4”, 1” x 6”, 1” x 8”, 1” x 10” and 1” x 12” and in lengths of 16 feet. The species of wood will consist mainly of black spruce and jack pine. Representative samples and descriptive literature were submitted.

The samples consist of assembled rectangular boards which have been primed. The boards are fabricated by edge-gluing pieces of wood, each approximately 1-1/4” wide and ¾” thick. The pieces of wood consist of two types, (1) finger-jointed pieces of lumber and (2) face-glued, finger-jointed pieces of lumber. The pieces are assembled together by alternating face-glued finger-jointed pieces of wood with the plain finger-jointed pieces of wood. The pieces are glued together edge to edge forming a board of a desired width. The 16 foot length of the final product is achieved by finger-jointing sections of assembled boards together. The assembled boards are then primed. The primary applications of the primed assembled boards are stated to be as fascia, soffit and trim boards. Other applications are stated to be as hobby boards or all-purpose boards.

Based on the fabrication of the product and the primary use of the product, you believe that the product should be classified under heading 4418, Harmonized Tariff Schedule of the United States (HTSUS). In your opinion, the applicable subheading for the product should be 4418.90.4590, HTSUS, which provides for other builders’ joinery and carpentry of wood.

The Explanatory Notes (EN) to the Harmonized Tariff Schedule provide a commentary on the scope of each heading. The EN to heading 4418, HTSUS, state, in part, as follows:

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 (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly) whether or not with their metal fittings such as hinges, locks, etc.

The subject boards, although composed of assembled edge-glued wood, do not possess any features that would make them recognizable as woodwork used in the construction of a building. They are rectangular boards without joints for assembly and are suitable for various applications. Consequently, they are not classifiable under heading 4418, HTSUS.

The applicable subheading for the primed edge-glued boards will be 4421.90.9740, HTSUS, which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

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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