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NY D81970

September 30, 1998

CLA-2-44:RR:NC:2:230 D81970


TARIFF NO.: 4418.90.4020

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.


Robert B. Swierupski

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