HQ 0088977 - Laminated wood; Truck bed flooring; Trailer flooring; Edge-glued; Builders' carpentry. - United States International Trade Commision Rulings

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HQ 088977

July 3, 1991

CLA-2 CO:R:C:T 088977 KWM

CATEGORY: CLASSIFICATION

TARIFF No.: 4421.90.9040

Mr. Ronald O'Neil
Cross Island Trading Co., Inc.
297 Knollwood Road
White Plains, New York 10607

RE: Laminated wood; Truck bed flooring; Trailer flooring; Edge-glued; Builders' carpentry.

Dear Mr. O'Neil:

We have received your letter of March 14, 1991, requesting a written binding ruling on "laminated hardwood flooring." Our ruling follows.

FACTS:

The merchandise to be classified consists of laminated boards, measuring 1 and 1/8 inches thick and 12 inches wide. The boards range in length from 12 feet up to 45 feet. Each board is composed of strips of hardwood measuring 1 1/8 inches square which are edge glued to form the 12 inch wide board. Your letter indicates that the wood used to manufacture this product may be Epetir, Kapur, Keruing and/or Alan Batu. The finished boards are shiplapped on both edges and will be used for truck and trailer flooring. The merchandise will be imported from Malaysia.

ISSUE:

How are the truck and trailer flooring boards classified under the Harmonized Tariff Schedule of the United States?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes.

Wood and wood products are classified in Chapter 44 of the HTSUSA. We have considered several headings for classification of the instant merchandise: Heading 4409, HTSUSA, which provides for wood continuously shaped along any of its edges, whether or not planed, sanded or finger-jointed; Heading 4418, HTSUSA, which provides for builders; joinery and carpentry of wood; and Heading 4421, HTSUSA which provides for other articles of wood.

Heading 4409, HTSUSA, classifies wood which has been continuously shaped along any of its edges. The heading also states that such wood may be planed, sanded or finger-jointed. Customs has determined that heading 4409, HTSUSA, does not include wood which has been worked extensively or built-up products such as edge-glued wood. Therefore, the boards in this case are not classified under heading 4409, HTSUSA.

Heading 4418, HTSUSA, provides for builders' joinery and carpentry of wood. The Explanatory Notes indicate that:

The term "joinery" applies more particularly to builders' fittings (such as doors, windows, shutters, stairs, door or window frames), whereas the term "carpentry" refers to woodwork (such as beams, rafters, and roof struts) used for structural purposes . . .

Builders' carpentry also includes glue-laminated timber . . .

The instant merchandise is used for truck and trailer flooring, and not as builders' fittings or in the structure of buildings. It is not included in the scope of heading 4418, HTSUSA.

Heading 4421, HTSUSA, provides for other articles of wood. It serves to classify articles of wood not provided for elsewhere in the nomenclature. The edge-glued boards at issue are classified in this heading. Specifically, they are classified under subheading 4421.90.9040, HTSUSA, other articles of wood, other, other, other.

HOLDING:

The truck and trailer flooring boards, made from square lumber built up by edge gluing to form a 12 inch board and shiplapped along both edges, are classified in subheading 4421.90.9040, HTSUSA. The applicable tariff rate is 5.1 percent ad valorem. However, as a product of Malaysia, this merchandise is eligible for duty-free treatment pursuant to the Generalized System of Preferences. See, General Note 3(c)(ii), HTSUSA.

Sincerely,

John A. Durant, Director
Commercial Rulings Division

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