C81826 C8 Ruling Active

The tariff classification of reinforced lumber from Canada.

Issued December 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4418.90.4040

Headings: 4418

Product description

It is a piece of a solid wood board having a rectangular cross section measuring approximately 1 1/2" x 5 3/8". Imbedded in each of the two wide surfaces of the board are two continuous, perforated metal strips (2" in width) which run longitudinally near each edge. You explain that the pieces of metal are light-gauge steel reinforcement strips having integral teeth distributed at predetermined intervals along their length. The teeth are driven into the wood to secure the strip to the wood. (While the submitted sample has been reinforced with metal strips as described above, you indicate that the product will be imported with such reinforcement applied on one or both wide surfaces.) The product is said to be used exclusively for structural purposes, i.e., "in the construction of buildings to provide for reinforced joists made of wood." The purpose of the imbedded metal strips is to enhance the structural properties of the wood by increasing its mechanical resistance to bending stresses, shear, axial compression, and axial tension. It is assumed that the product will be imported in nominal sizes such as 2x4, 2x6 and 2x8, in lengths such as 12 feet or 16 feet.

CBP rationale

The applicable subheading for the above-described "web-reinforced wood members" will be 4418.90.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) builders' joinery and carpentry of wood.

Full text

NY C81826 December 2, 1997 CLA-2-44:RR:NC:SP:230 C81826 CATEGORY: Classification TARIFF NO.: 4418.90.4040 Ms. Brenda C. Swick-Martin Ogilvy Renault 45 O'Connor Street (Suite 1600) Ottawa, Ontario K1P 1A4 CANADA RE: The tariff classification of reinforced lumber from Canada. Dear Ms. Swick-Martin: In your letter dated November 3, 1997, on behalf of Kruger Inc. and Les Bois Laumar Inc., you requested a tariff classification ruling. A sample identified as a "web-reinforced wood member" was submitted and will be retained for reference. It is a piece of a solid wood board having a rectangular cross section measuring approximately 1 1/2" x 5 3/8". Imbedded in each of the two wide surfaces of the board are two continuous, perforated metal strips (2" in width) which run longitudinally near each edge. You explain that the pieces of metal are light-gauge steel reinforcement strips having integral teeth distributed at predetermined intervals along their length. The teeth are driven into the wood to secure the strip to the wood. (While the submitted sample has been reinforced with metal strips as described above, you indicate that the product will be imported with such reinforcement applied on one or both wide surfaces.) The product is said to be used exclusively for structural purposes, i.e., "in the construction of buildings to provide for reinforced joists made of wood." The purpose of the imbedded metal strips is to enhance the structural properties of the wood by increasing its mechanical resistance to bending stresses, shear, axial compression, and axial tension. It is assumed that the product will be imported in nominal sizes such as 2x4, 2x6 and 2x8, in lengths such as 12 feet or 16 feet. The applicable subheading for the above-described "web-reinforced wood members" will be 4418.90.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) builders' joinery and carpentry of wood...: other fabricated structural wood members. The general rate of duty will be 4%. 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 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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