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NY D80342

September 18, 1998

CLA-2-44:RR:NC:2:230 D80342


TARIFF NO.: 4418.90.4020

Mr. Ray Bartlett
Castlegar Truss Company
3221 9th Avenue
Castlegar, B.C. V1N 2Z4

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.


Robert B. Swierupski

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