CBP Ruling E88881 — The tariff classification of I-joist flange components from Canada

Tariff classification

Headings: 4409

GRI rules applied: GRI 1

Product description

However, only the flange components are being imported. The flange components consist of 2x3 solid softwood lumber in lengths of 8 to 16 feet. A “mortise cut” is made into either one wide or one narrow side of the 2x3 board. The mortise cut is a slightly tapered center cut which is approximately ¼ inch wide and either ½ or ¾ inch deep. The cut runs down the length of the board. The cut is for a particle board panel insert that forms the center of the I-joist. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes. Heading 4409, HTSUS, provides for: Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. Although not legally binding, the EN may be consulted when determining the classification of a product under a particular heading. The EN to heading 4409, HTSUS, state that this heading covers timber, particularly in the form of boards, planks, etc., which after sawing or squaring, has been continuously shaped along any of its edges or faces either to facilitate subsequent assembly or to obtain moldings or beadings. The EN description above encompasses the I-joist flange components. They are boards with a continuously shaped cut that will facilitate assembly with a center panel. Thus, they are classifiable under the terms of heading 4409.

CBP rationale

The applicable subheading for the I-joist flange components will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped .

Full text

NY E88881 December 9, 1999 CLA-2-44:RR:NC:2:230 E88881 CATEGORY: Classification TARIFF NO.: 4409.10.9040 Mr. D. Lansall West Hill Lumber (1988) Ltd. 6172 Otway Rd. Prince George, BC V2M 7B4 Canada RE: The tariff classification of I-joist flange components from Canada Dear Mr. Lansall: In your letter dated October 27, 1999 you requested a tariff classification ruling. The ruling was requested on I-joist flange components. The flange components are the end pieces of I-joist beams. Sample sections of assembled I-joists were submitted. However, only the flange components are being imported. The flange components consist of 2x3 solid softwood lumber in lengths of 8 to 16 feet. A “mortise cut” is made into either one wide or one narrow side of the 2x3 board. The mortise cut is a slightly tapered center cut which is approximately ¼ inch wide and either ½ or ¾ inch deep. The cut runs down the length of the board. The cut is for a particle board panel insert that forms the center of the I-joist. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes. Heading 4409, HTSUS, provides for: Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. Although not legally binding, the EN may be consulted when determining the classification of a product under a particular heading. The EN to heading 4409, HTSUS, state that this heading covers timber, particularly in the form of boards, planks, etc., which after sawing or squaring, has been continuously shaped along any of its edges or faces either to facilitate subsequent assembly or to obtain moldings or beadings. The EN description above encompasses the I-joist flange components. They are boards with a continuously shaped cut that will facilitate assembly with a center panel. Thus, they are classifiable under the terms of heading 4409. The applicable subheading for the I-joist flange components will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped . . . along any of its edges or faces . . . ; coniferous; other, other. The general rate of duty will be Free. Articles classifiable under subheading 4409.10.9040, HTSUSA, which are the products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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