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NY H84069

August 16, 2001

CLA-2-94:RR:NC:SP:230 H84069


TARIFF NO.: 9406.00.4000

Mr. James F. Morgan
883-D Airport Park Road
Glen Burnie, MD 21061

RE: The tariff classification of unassembled log home shells from Canada.

Dear Mr. Morgan:

In your letter dated April 4, 2001, together with a supplement dated July 10, 2001, you requested a tariff classification ruling on behalf of your client, John DeVries Log & Timber Homes 2000 Ltd.

The goods in question are incomplete log homes whose components will be manufactured, pre-fitted and assembled at your client’s Canadian facility. For ease of transportation, each home will be dismantled prior to export to the United States, thus requiring that it be reassembled after arrival at the customer’s U.S. site.

The components included in the imported home “package” are cut-to-length, worked logs comprising the exterior walls, roof support system (i.e., vertical posts, purlins, ridge beam, log truss) and stairs. The logs are said to have been pre-fitted to one another using the Scandinavian full-scribe method, and also treated with stain and preservative. Window and door sub-frames, consisting of 3x10 pine timbers to which are attached 2x2 angle steel, are also provided. In addition, gasket material (used as a sealant between the logs) and certain required fasteners (bolts, threaded steel rod, and oak dowels) are included.

General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTS), reads as follows:

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 classi- fied as complete or finished by virtue of this rule), entered unassem- bled or disassembled.

The Explanatory Notes (EN’s) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The EN to heading 9406 indicates that the heading covers incomplete buildings, whether or not assembled, having the essential character of prefabricated buildings.

The instant home packages lack a number of important components, e.g., foundation, sub-flooring, roof framing & sheathing, doors, windows and interior partitions. After assembly, however, the included components nevertheless comprise an unfinished house (“log home shell”) made up of the exterior walls (with openings for doors and windows) plus the basic structure for a roof. We therefore find that, in their totality, the imported components exhibit the essential character of a prefabricated building.

Accordingly, the applicable subheading for the incomplete, disassembled log homes will be 9406.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings: of wood. The general rate of duty will be 2.6%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). 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 you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 212-637-7009.


Robert B. Swierupski

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