CLA-2-44:OT:RR:NC:2:230
Ms. Pauline Jibb-Pacheco
PineRidge Timberframe
147 Norpark Ave.
P.O. Box 188
Mount Forest, ON N0G 2L0
Canada
RE: The tariff classification of a timber house frame kit from Canada
Dear Ms. Jibb-Pacheco:
On July 15, 2010, you electronically requested a tariff classification ruling. In response to our request for additional information, you submitted a letter, dated September 2, 2010, along with RSS screw and lag bolt samples and product literature.
The goods are unassembled timber frames of post-and-beam construction, made to order, for home building. You state that the timbers typically used to construct these house frames are coniferous woods - Eastern White Pine, Douglas Fir, or Western Red Cedar - that will be finish planed, chamfered, and oiled. The interior timbers will be exposed within the finished house structure. Each timber will be precisely cut to length and worked with traditional joinery, including tenon cuts; mortise pockets; lap, dovetail, and scarf joints; and the like. You state that the timber sizes, species, joints, and design are engineer-reviewed to ensure frame stability. Each shipment will be a “kit” containing all of the frame members and fasteners (where required) needed to construct the basic structural framework for a particular house. The timbers will be imported in condition ready for assembly at the building site in the United States. Oak pegs, hard maple splines, and RSS screws or lag bolts may also be included, when additional support is required due to frame design and engineering.
A complete sample “timber list” and construction diagram were provided to demonstrate how the timbers are to be constructed into a house frame. Although the imported timbers assemble to form a complete house frame, the frame is missing key fundamental building elements to construct a complete house, such as walls, roof, and floors. As such, the frame does not have the essential character of the finished article, a prefabricated house. Since the frame alone does not constitute a complete or finished article, its parts cannot be classified in accordance with General Rule of Interpretation (GRI) 2(a) as an unassembled article. The timbers and their fasteners will thus be classified separately.
The applicable heading for the precisely-shaped timbers will be 4418.90.4695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ joinery and other carpentry of wood…: Other (than certain enumerated articles): Other. The general rate of duty will be 3.2% ad valorem.
The oak pegs, which are used as fasteners at some joints when additional support is required, are composed of solid oak, and are cylinder-shaped with one pointed end. The pegs measure 11” in length and ¾” or 1” in diameter.
The applicable subheading for the oak pegs will be 4421.90.2000, HTSUS, which provides for Other articles of wood: Wood dowel pins: Sanded, grooved, or otherwise advanced in condition. The general rate of duty will be 4.9%, ad valorem.
The splines noted above are composed of hard maple, a nonconiferous wood. These pieces are identified in the construction diagram as being drilled for fitting of oak pegs, but are not otherwise worked beyond the condition of sawn wood of heading 4407. The rectangular maple pieces measure approximately 1 ½” x 4” x 24”, and will be used to align and stabilize certain joints within the frame structure.
The applicable subheading for the hard maple splines will be 4407.93.0010, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded, or end-jointed, of a thickness exceeding 6mm: Other: Of maple (Acer, spp.): Hard maple. The rate of duty will be free.
Style RSS™ steel screw has a Zip-Tip™ point with W-Cut™ and steep pitched threading followed by secondary threading (CEE). It has a round washer type head. The submitted sample is 3/8-7 ¼ x 7.
The applicable subheading for the RSS™ screw will be 7318.12.0000, HTS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: other wood screws. The duty rate will be 12.5% ad valorem.
The item described as a lag bolt is a large steel hex head wood screw ½ - 6 x 7 ¾.
The applicable subheading for the lag bolt will be 7318.11.0000, HTS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: coach screws. The duty rate will be 12.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Additionally, articles classifiable under subheading 4418.90.4695, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of Title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)).
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). In accordance with 19 CFR 177.9(b)(1), the holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, 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 Border Protection and you should submit a request for a new ruling in accordance with 19 CFR 177.2.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division