The tariff classification of unassembled timber frames for homes, from Canada.

NY G86605 February 21, 2001 CLA-2-44:RR:NC:SP:230 G86605 CATEGORY: Classification TARIFF NO.: 4418.90.4090; 4407.10.0002; 4421.90.2000 Mr. Jurgen Seyfried Swiz Timber Frame Homes Inc. RR 3, Site 18, Compartment 5 Nelson, B.C. V1L 5P6 CANADA RE: The tariff classification of unassembled timber frames for homes, from Canada. Dear Mr. Seyfried: In your letter dated July 10, 2000, you requested a tariff classification ruling. In response to our request for additional information, you submitted a follow-up letter dated January 18, 2001. The goods in question are unassembled timber frames made to order for home building using a post-and-beam type of construction. Shipments will consist of solid softwood timbers (sawn wood such as Douglas Fir, Spruce, or White Pine) that have been worked, pre-fitted, sanded and stained with a natural oil finish. Each shipment will be a “package” containing all the timbers needed to constitute the basic structural framework for a particular house. The timbers will be in condition ready for assembly at the building site in the United States. Assembly will be accomplished by connecting the timbers to one another using pre-formed joinery features (tenons, mortises and the like) provided for that purpose. Oak pegs, also included in the shipments, will be inserted into pre-drilled holes to secure the joints. A complete, annotated “timber list” for a specific frame package already sold by your firm was submitted to provide more detail on the nature of the components. It shows that, for tariff classification purposes, the timbers can be broken down into two groups. The first group (which constitutes about 89% of the package) includes rafters, plates, posts, ties, and braces. Each of these items has a tenon and/or a mortise plus drilled hole(s). Many of them also feature additional work such as purlin pockets, lap joints, bird’s mouth cuts and/or angle cuts. All pieces are in the precise length required for immediate assembly.  The second group includes various joists and girts having a 7½” x 7½”, 7½” x 5” or 7½” x 4½” cross section. Although all of these items are cut to precise length, they have square-cut ends and have have not been worked beyond the point of being considered lumber. The annotated timber list indicates that they have chamfered edges, but in a recent telephone interview you stated that this is done for aesthetic reasons and to prevent splintering. (You noted that the timbers normally remain exposed to the interior of the building even after it is finished.) We will thus regard the components of this second group simply as lumber with eased edges. The oak pegs, which as noted above are used as fasteners at the joints, are solid pieces of wood, cylinder-shaped but pointed at one end. They are 11” in length and either ¾” or 1” in diameter. The applicable subheading for the precisely worked timbers of the first group will be 4418.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) builders’ joinery and carpentry of wood. The general rate of duty will be 3.2%. The applicable subheading for the timbers of the second group (i.e., the joists and girts) will be 4407.10.0002, HTS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: coniferous…treated with paint, stain, creosote, or other preservative. The rate of duty will be free. The applicable subheading for the oak pegs will be 4421.90.2000, HTS, which provides for other (than certain enumerated) articles of wood: wood dowel pins: sanded, grooved or otherwise advanced in condition. The general rate of duty will be 4.9%. Articles classifiable in subheading 4407.10.0002, HTS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required. 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, National Commodity Specialist Division