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NY H88330




March 21, 2002

CLA-2-44:RR:NC:2:230 H88330

CATEGORY: CLASSIFICATION

TARIFF NO.: 4410.21.0000

Mr. Robert Chicoine
Domtar Inc.
395 de Maisonneuve Blvd. West
Montreal, Quebec, Canada
H3A 1L6

RE: The tariff classification of OSB (oriented strand board) rimboards from Canada

Dear Mr. Chicoine:

In your letter dated February 25, 2002, on behalf of Anthony-Domtar Inc. of Sault Ste-Marie, Ontario, you requested a tariff classification ruling.

The ruling was requested on rimboards made of oriented strand board (OSB). A sample and product literature were submitted.

According to your description, the OSB is made from aspen, poplar, pine or other mixed hardwood and softwood logs. The logs are debarked and processed in a strander into 3-1/2” to 6” long and 1” wide strands. The strands are mixed with a resin binder and formed into a mat. During forming the strands are oriented in layers. The strands on the surface are generally aligned in the long direction of the board and the strands of the inner layers are usually cross-aligned. The mat is then pressed at a high temperature into a rigid dense panel.

The product to be imported consists of OSB manufactured to specifications and dimensions for use as rimboards in the construction of a building. Rimboards are used as load bearing supports under the bottom plate of a wall. At the same time they brace the ends of floor joist beams. The subject rimboards are imported in dimensions of 1-1/8” thick by 12’ long. The widths vary depending on customer requirements. Common widths are 9-1/2”, 11-7/8”, 14”, 16” and 18”. The edges and ends are square cut and sealed with gray paint.

The applicable subheading for the OSB rimboards will be 4410.21.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other binding substances; oriented strand board and waferboard of wood, unworked or not further worked than sanded. The rate of duty will be free.

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 Customs 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 Customs Service.

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,

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