NY C89668

August 17, 1998

CLA-2-44:RR:NC:SP:230 C89668

CATEGORY: Classification

TARIFF NO.: 4418.90.4020

Robert A. DeCamp

Livingston International, Inc.

100 Walnut Street

P.O. Box 2850

Champlain, NY 12919

RE: The tariff classification of unassembled wood trusses from

Canada

Dear Mr. DeCamp:

In your letter dated June 24, 1998, you requested a tariff

classification ruling on behalf of MacMillan Bloedel, Ltd.,

Vancouver, B.C. In addition, you requested that Customs accord

confidential treatment to certain identifying information.

However , in a following letter faxed to this office on July 13,

1998, you have withdrawn the request for confidential treatment.

Your client, MacMillan Bloedel, contemplates exporting wood

trusses to the Unites States. The trusses will be manufactured

from Canadian softwood lumber. You have submitted a number of

diagrams showing a variety of roof truss configurations; however,

for the purpose of this ruling request, you would like us to

focus on one specific type referred to as the roof \"fink\" (W)

truss.

Purchasers will order specific trusses to meet their design

specifications of the building under construction. MacMillan

Bloedel intends to manufacture the subject trusses and ship them

to the United States unassembled to reduce transportation costs.

All the wood components necessary for each truss will be shipped

together. The necessary hardware to assemble the trusses, that

is, metal connector plates and/or nails, will not be shipped with

the trusses.

REPLY TO DIRECTOR, NATIONAL COMMODITY SPECIALIST DIVISION, NEW

YORK NEW YORK 10048

The roof \"fink\" (W) truss, similar to other trusses, is

unique in the combination of materials, design and configuration

type, engineering, height, span, spacing and loading. The

subject truss is comprised of the following components: top

chords, bottom chords, and webs. The top chord, depending on its

overall length, consists of one or more components precision cut

to length and with at least one component end cut at precision

simple or compound angle. The bottom chord, depending on the

overall length, is made up of two or more components with most of

the components having one or both ends precision cut to length

and usually with at least one component end cut at precision

simple or compound angle. The web components (each truss has

several) are precision cut to length and have one or both ends

cut at precision simple or compound angles. (All end cut angles

are other than 90ø angles.)

Each of the above components is marked consistent with its

unique configuration to ensure an accurate assembly of the truss.

Moreover, no cutting is necessary at the time of assembly. The

only process that remains to be done at the assembly plant or at

the construction site is the assembly of the components using

metal plates and/or nails.

Depending on the requirements of a purchaser and the number

of trusses to be shipped, you are contemplating two methods of

packing the unassembled trusses. In one option, all the

components for a particular truss will be packaged together and

identified. In the second option, all similar components (webs,

top chords, bottom chords) will be bundled together and

identified. This method will be used for large shipments to

further reduce transportation costs. In both options, each

shipment will contain all the necessary parts to assemble an

exact number of the specific type of truss in question.

The classification of goods under the Harmonized Tariff

Schedule of the United States Annotated (HTSUSA) is governed by

the General Rules of Interpretation (GRI\'s), taken in order.

GRI 1 states:

\...classification shall be determined

according to the terms of the headings and

any relative section or chapter notes and,

provided such headings or notes do not

otherwise require, according to the following

provisions: \[GRI\'s 2 through 6\].

In the instant case, the condition of the merchandise as

imported makes it necessary to refer to subsequent GRI\'s. GRI 2

is applicable because the goods in question are incomplete and

unassembled.

GRI 2.(a) states 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 classified as complete or

finished by virtue of this rule), entered

unassembled or disassembled.

All the truss components are fully fabricated in their

imported condition and ready for assembly.

The Explanatory Notes (EN\'s) to the Harmonized Tariff

Schedule constitute the official interpretation of the tariff at

the international level. While not legally binding on the

contracting parties, and therefore not dispositive, the EN\'s

provide a commentary on the scope of each heading and the GRI\'s

of the Harmonized System and are thus useful in ascertaining the

classification of merchandise under the System. Customs believes

that the EN\'s should always be consulted. (See T.D. 89-80.)

The EN\'s to GRI 2(a) state as follows:

\(V\) The second part of Rule 2(a) provides

that complete or finished articles presented

unassembled or disassembled are to be

classified in the same heading as the

assembled article. When goods are so

presented, it is usually for reasons such as

requirements or convenience of packing,

handling or transport.

In the instant case, the trusses are presented unassembled

to reduce transportation costs. Thus, the second part of GRI

2(a) is applicable. However, since the trusses are imported

without hardware, i.e. metal plates and/or nails, they can be

considered incomplete or unfinished. However, the EN\'s to GRI

2(a) state as follow:

\(I\) The first part of Rule 2(a) extends the

scope of any heading which refers to a

particular article to cover not only the

complete article but also that article

incomplete or unfinished, provided that, as

presented, it has the essential character of

the complete or finished article.

As previously noted, the trusses are presented without the

metal plates or nails. Under GRI 2(a), the components of the

subject wood trusses can be classified as complete or finished

trusses if they have the essential character of complete or

finished trusses.

The essential function of a truss is its ability to provide

the frame, support, and shape to a roof or other part of a

building. Although a truss requires metal plates or nails to be

assembled, the wood components comprise the frame, support, and

shape of the truss.

Furthermore, the EN\'s to Rule 2(a) tell us as follows:

\(VI\) This Rule also applies to incomplete or

unfinished articles presented unassembled or

disassembled provided that they are to be

treated as complete or finished articles by

virtue of the first part of this Rule.

Therefore, we conclude that the unassembled wood components

have the essential character of complete trusses of heading 4418,

HTSUS.

The applicable subheading for the subject wood trusses will

be 4418.90.4020, Harmonized Tariff Schedule of the United States

(HTSUS), 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 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 212-466-5779.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division