The tariff classification of TimberStrand ® Premium Studs from Canada

NY L80358 November 17, 2004 CLA-2-44:RR:NC:2:230 L80358 CATEGORY: Classification TARIFF NO.: 4418.90.4590 Mr. Robert A. Eagler Great Lakes Customs Brokerage, Inc. 4500 Witmer Industrial Estates Niagara Falls, NY 14305-1386 RE: The tariff classification of TimberStrand ® Premium Studs from Canada Dear Mr. Eagler: In your letter dated October 18, 2004, on behalf of your client, Modern Disposal Services, you requested a tariff classification ruling. The ruling was requested on TimberStrand ® Premium Studs. A 2-1/2” x 1-1/2” x 6” sample and descriptive literature were submitted. TimberStrand ® Premium Studs consist of nominal 2 x 4 and 2 x 6 studs in lengths up to 35’. The studs are cut from TimberStrand ® LSL (laminated strand lumber), a reconstituted timber product. TimberStrand ® LSL is manufactured from long thin strands of wood, generally aspen and poplar. Aspen and poplar trees are stripped of bark and shaved into long thin strands. The strands are dried and bonded together with a polyurethane binder in a steam injection press to form a massive billet. The LSL billet is cut to the desired stud sizes and sanded. The applicable subheading for the TimberStrand ® Premium Studs will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders’ joinery and carpentry of wood. The general rate of duty will be 3.2 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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, National Commodity Specialist Division