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NY H83209




July 20, 2001

CLA-2-94:RR:NC:SP:230 H83209

CATEGORY: CLASSIFICATION

TARIFF NO.: 9406.00.4000

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of unassembled log homes from Canada.

Dear Mr. Kavanaugh:

In your letter dated April 24, 2001, together with a supplement dated June 28, 2001, you requested a tariff classification ruling on behalf of your client, Outaouais Log Homes (Wakefield, Quebec, Canada).

The ruling was requested on “pre-engineered, complete, unassembled log home building packages” exported to the United States by your client. The “basic kit” includes the following components:

Perimeter wall system (machined logs, threaded rods, gaskets, pine skirting, fasteners, etc.)

Main floor system (built-up wood main beam, pre-engineered wood floor-joists, adjustable steel teleposts, 2x6 pressure-treated sill plate, OSB subfloor sheathing, shims, gaskets, fasteners, etc.)

Windows and doors

Main floor interior partition framing (steel partition plates and studs, 2x3 and 2x6 spruce reinforcement at door entrances and top plates)

Second floor system (pine timber support posts, main beams and joists, tongue & groove OSB floor sheathing, fasteners, etc.)

Gable ends (2x6 spruce framing, OSB sheathing, etc.)

Roof system (truss system, support beams/girders, OSB sheathing, metal flashing, asphalt shingles, fasteners, etc.)

Soffits

Exterior trim

Depending on the customer’s preferences, optional components may be added to the basic kit. Among the available options are stairs, tongue and groove pine flooring, and wooden finishing for the interior walls and ceilings.

You have stated that in each instance all components will be pre-cut to individual home specifications, and all joints will be pre-formed. For example, the logs, beams and posts are end-worked to accommodate the members to which they will be attached. Only the exact number of components necessary to complete the home will be present at the time of importation. Your client states: “All that is left to do is assemble the home.” Many of the components are numbered, and drawings are provided to facilitate the assembly process.

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 (ENs) 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, in pertinent part, that the heading covers complete buildings, unassembled, as well as incomplete buildings, whether or not assembled, having the essential character of prefabricated buildings.

In the present case, we find that the basic log home kit, either with or without options, consists of components that, in their totality, exhibit the essential character of a prefabricated building. Accordingly, the applicable subheading for the log home kits 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%.

With regard to your question involving entry procedures, we suggest that you discuss the matter with local Customs officials at the appropriate port(s).

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.

Sincerely,

Robert B. Swierupski
Director,

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