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July 8, 1999

CLA-2-44:RR:NC:SP:230 E83110

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0015; 4407.10.0057

Mr. Kay Kahus
Woodmark Consulting Group
16009 N. 61 St.
Scottsdale, AZ 85254

RE: The tariff classification of wood boards used to make “glulam” beams, from Canada.

Dear Mr. Kahus:

In your letter dated May 12, 1999, you requested a tariff classification ruling on behalf of your client, Weldwood of Canada Limited.

The goods in question are identified as WL-1, WL-2, WL-3 and WL-4 “laminating components” of wood (either S-P-F or Douglas fir). Although a sample was not submitted, it appears, based on descriptions and diagrams accompanying your inquiry, that all of the components are one-piece, solid wood boards having a uniform rectangular cross section throughout their length, with square-cut edges and ends. The components will be imported in various cross-section sizes, as follows: 1.37” x 3.5”, 1.50” x 3.5”, 1.37” x 5.5”, 1.50” x 5.5”, and 1.37” x 7.25”.

Following importation, the above-described components will be glued together to make “glulam” beams, which are used as structural supports in the construction of buildings. You state that the imported components are produced to stringent specifications (for such factors as moisture content, strength, surface tolerances, density and elasticity) dedicating them solely to this application, i.e., the manufacture of glulam. For that reason, you maintain that they should be classified in heading 4418, HTS, which provides for builders’ joinery and carpentry of wood.

However, we find that in their imported condition, the components are clearly within the purview of heading 4407, which includes sawn wood boards having the basic physical characteristics exemplified by these products.

Accordingly, the applicable subheading for the WL-1, WL-2, WL-3 and WL-4 “laminating components” will be 4407.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: coniferous. (The statistical suffix for S-P-F will be “15”, whereas the suffix for Douglas fir will be “57”.) The rate of duty will be free.

Articles classifiable in subheading 4407.10.00, HTS, which are 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,

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