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NY I86360




October 10, 2002

CLA-2-44:RR:NC:SP:230 I86360

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4520; 4418.90.4540

Mr. Bob Singh
Madera Component Systems, Inc.
6323 West Van Buren Street
Phoenix, AZ 85043

RE: The tariff classification of assembled wooden trusses from Mexico.

Dear Mr. Singh:

In your letter dated September 16, 2002, you requested a tariff classification ruling.

The ruling was requested on wooden trusses to be manufactured in Mexico using lumber of Canadian origin. In your letter, you state that in Mexico, the Canadian lumber will be cut into the required components (e.g., chords and webs) and fastened together with steel gusset plates into finished trusses, ready for delivery into your southwest market. Although you did not submit any photographs or diagrams, you referred us to your Web site for additional information. The Web site shows that your firm supplies a variety of finished (permanently, fully assembled) trusses, and has facilities for storing and delivering them in that condition.

In response to a telephone query by this office, you confirmed that the products imported into the United States from Mexico will be roof trusses and floor trusses, all in fully assembled condition. The trusses will be ready for use as structural roof or floor supports in the construction of buildings.

The applicable subheading for the assembled wooden roof trusses will be 4418.90.4520, Harmonized Tariff Schedule of the United States (HTS), which provides for other builders’ joinery and carpentry of woodroof trusses. The general rate of duty will be 3.2%.

The applicable subheading for the assembled wooden floor trusses will be 4418.90.4540, HTS, which provides for other builders’ joinery and carpentry of woodother fabricated structural wood members. The general rate of duty will be 3.2%. 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 the ruling letter, 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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