CLA-2-44:RR:NC:2:230 D81970
Mr. F. Gordon Lee
O'Connor & Hannan, L.L.P.
Suite 800
1919 Pennsylvania Avenue, N.W.
Washington, D.C. 20006-3483
RE: The tariff classification of unassembled wood trusses from
Canada
Dear Mr. Lee:
In your letter dated August 31, 1998, on behalf of your
client, Universal Forest Products Inc., you requested a tariff
classification ruling.
The ruling was requested on wood trusses to be shipped
unassembled in order to save on shipping costs. Specifically
designed trusses will be manufactured in Canada from softwood
lumber of various dimensions. All the wooden components required
for the specific trusses will be shipped together as sets on the
same truck. The components will be finished and ready for
assembly.
Representative engineering drawings of several truss designs
were submitted. The triangular configurations require that most
component parts have one or both ends cut at an angle other than
a right angle. However, in some cases, one or a few of the
components may be straight cut at the ends. In these cases the
straight cut parts are designed to fit this way in the particular
truss. No additional cutting is intended.
The product being imported consists of all the components
required to make a specific number of trusses according to the
particular engineering designs. The components (whether with
angle cuts or with straight cuts on the ends) need only to be
assembled together with connecting hardware.
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