CLA-2-44:RR:NC:SP:230 C89668
Robert A. DeCamp
Livingston International, Inc.
100 Walnut Street
P.O. Box 2850
Champlain, NY 12919
RE: The tariff classification of unassembled wood trusses from
Canada
Dear Mr. DeCamp:
In your letter dated June 24, 1998, you requested a tariff
classification ruling on behalf of MacMillan Bloedel, Ltd.,
Vancouver, B.C. In addition, you requested that Customs accord
confidential treatment to certain identifying information.
However , in a following letter faxed to this office on July 13,
1998, you have withdrawn the request for confidential treatment.
Your client, MacMillan Bloedel, contemplates exporting wood
trusses to the Unites States. The trusses will be manufactured
from Canadian softwood lumber. You have submitted a number of
diagrams showing a variety of roof truss configurations; however,
for the purpose of this ruling request, you would like us to
focus on one specific type referred to as the roof "fink" (W)
truss.
Purchasers will order specific trusses to meet their design
specifications of the building under construction. MacMillan
Bloedel intends to manufacture the subject trusses and ship them
to the United States unassembled to reduce transportation costs.
All the wood components necessary for each truss will be shipped
together. The necessary hardware to assemble the trusses, that
is, metal connector plates and/or nails, will not be shipped with
the trusses.
REPLY TO DIRECTOR, NATIONAL COMMODITY SPECIALIST DIVISION, NEW
YORK NEW YORK 10048
The roof "fink" (W) truss, similar to other trusses, is
unique in the combination of materials, design and configuration
type, engineering, height, span, spacing and loading. The
subject truss is comprised of the following components: top
chords, bottom chords, and webs. The top chord, depending on its
overall length, consists of one or more components precision cut
to length and with at least one component end cut at precision
simple or compound angle. The bottom chord, depending on the
overall length, is made up of two or more components with most of
the components having one or both ends precision cut to length
and usually with at least one component end cut at precision
simple or compound angle. The web components (each truss has
several) are precision cut to length and have one or both ends
cut at precision simple or compound angles. (All end cut angles
are other than 90ΓΈ angles.)
Each of the above components is marked consistent with its
unique configuration to ensure an accurate assembly of the truss.
Moreover, no cutting is necessary at the time of assembly. The
only process that remains to be done at the assembly plant or at
the construction site is the assembly of the components using
metal plates and/or nails.
Depending on the requirements of a purchaser and the number
of trusses to be shipped, you are contemplating two methods of
packing the unassembled trusses. In one option, all the
components for a particular truss will be packaged together and
identified. In the second option, all similar components (webs,
top chords, bottom chords) will be bundled together and
identified. This method will be used for large shipments to
further reduce transportation costs. In both options, each
shipment will contain all the necessary parts to assemble an
exact number of the specific type of truss in question.
The classification of goods under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's), taken in order.
GRI 1 states:
...classification shall be determined
according to the terms of the headings and
any relative section or chapter notes and,
provided such headings or notes do not
otherwise require, according to the following
provisions: [GRI's 2 through 6].
In the instant case, the condition of the merchandise as
imported makes it necessary to refer to subsequent GRI's. GRI 2
is applicable because the goods in question are incomplete and
unassembled.
GRI 2.(a) states as follows:
Any reference in a heading to an article
shall be taken to include a reference to that
article incomplete or unfinished, provided
that, as entered, the incomplete or
unfinished article has the essential
character of the complete or finished
article. It shall also include a reference
to that article complete or finished (or
falling to be classified as complete or
finished by virtue of this rule), entered
unassembled or disassembled.
All the truss components are fully fabricated in their
imported condition and ready for assembly.
The Explanatory Notes (EN's) to the Harmonized Tariff
Schedule constitute the official interpretation of the tariff at
the international level. While not legally binding on the
contracting parties, and therefore not dispositive, the EN's
provide a commentary on the scope of each heading and the GRI's
of the Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
that the EN's should always be consulted. (See T.D. 89-80.)
The EN's to GRI 2(a) state as follows:
(V) The second part of Rule 2(a) provides
that complete or finished articles presented
unassembled or disassembled are to be
classified in the same heading as the
assembled article. When goods are so
presented, it is usually for reasons such as
requirements or convenience of packing,
handling or transport.
In the instant case, the trusses are presented unassembled
to reduce transportation costs. Thus, the second part of GRI
2(a) is applicable. However, since the trusses are imported
without hardware, i.e. metal plates and/or nails, they can be
considered incomplete or unfinished. However, the EN's to GRI
2(a) state as follow:
(I) The first part of Rule 2(a) extends the
scope of any heading which refers to a
particular article to cover not only the
complete article but also that article
incomplete or unfinished, provided that, as
presented, it has the essential character of
the complete or finished article.
As previously noted, the trusses are presented without the
metal plates or nails. Under GRI 2(a), the components of the
subject wood trusses can be classified as complete or finished
trusses if they have the essential character of complete or
finished trusses.
The essential function of a truss is its ability to provide
the frame, support, and shape to a roof or other part of a
building. Although a truss requires metal plates or nails to be
assembled, the wood components comprise the frame, support, and
shape of the truss.
Furthermore, the EN's to Rule 2(a) tell us as follows:
(VI) This Rule also applies to incomplete or
unfinished articles presented unassembled or
disassembled provided that they are to be
treated as complete or finished articles by
virtue of the first part of this Rule.
Therefore, we conclude that the unassembled wood components
have the essential character of complete trusses of heading 4418,
HTSUS.
The applicable subheading for the subject wood trusses will
be 4418.90.4020, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for builders' joinery and carpentry of
wood, other: roof trusses. The general rate of duty will be 3.6
percent ad valorem.
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 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division