CLA-2-44:RR:NC:2:230 D80342
Mr. Ray Bartlett
Castlegar Truss Company
3221 9th Avenue
Castlegar, B.C. V1N 2Z4
Canada
RE: The tariff classification of unassembled wood trusses from
Canada
Dear Mr. Bartlett:
In your letter dated July 21, 1998 you requested a tariff
classification ruling.
The ruling was requested on wood truss components. Enough
components to make specific numbers of roof trusses will be
imported in the same shipment. The components consist of top
chords, bottom chords and webs. The components will be marked to
correspond to parts labelled on engineered drawings of specific
trusses being imported. The components will be precision cut to
length with the ends cut at appropriate angles. No further
cutting will be done after importation.
After importation the components will be assembled together
with connector plates to make completed trusses. The metal
connector plates will be supplied in the United States.
At the time of delivery of the assembled trusses to the
construction site, additional bracing material in the form of
1 x 4 pieces of wood may be included by the United States
supplier. The bracing material is used between already completed
trusses on a roof, and it is not part or necessary to complete
each individual truss.
The truss components being imported (the fully fabricated
top chords, bottom chords and webs) constitute incomplete
unassembled trusses. Except for the connecting hardware, all the
essential parts to make complete trusses are included.
Classification will be governed by General Rule of
Interpretation (GRI) 2 (a) of the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) which states:
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.
The applicable tariff provision for the unassembled wood
trusses will be 4418.90.4020, HTSUSA, 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 CFR 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