The tariff classification of incomplete, unassembled log homes from Canada.

NY G87379 March 9, 2001 CLA-2-94:RR:NC:SP:230 G87379 CATEGORY: Classification TARIFF NO.: 9406.00.4000 Mr. Michael Thain Keeko Log Homes Ltd. Box 38 Lone Butte, B.C. V0K 1X0 CANADA RE: The tariff classification of incomplete, unassembled log homes from Canada. Dear Mr. Thain: In your undated letter, received by our Blaine, Washington office on February 7, 2001, you requested a tariff classification ruling. The goods in question are incomplete two-story log homes whose components will be hand manufactured, pre-fitted and assembled at your Canadian facility. For ease of transportation, each home will be disassembled prior to export to the United States, thus requiring that it be reassembled after arrival at the customer’s U.S. site. The considerable bulk/volume of the components usually requires that a single home be shipped on two or more trucks, which may or may not arrive in the U.S. on the same day. (In a recent telephone interview, you stated that logistical problems and difficulties with truckers sometimes preclude simultaneous delivery.) This ruling will address only those instances when all components of a given “home package” are imported on the same day. Assembly is accomplished by fitting the wood components together using pre-formed joinery features (i.e., shaping, notches, grooves, mortises, tenons, drilled holes) and securing them with various hardware. You emphasize that each handcrafted log is unique and will fit only in the one place for which it was made. No pieces are interchangeable. For that reason, each component is marked and numbered with tags to facilitate correct, piece-by-piece reassembly at the customer’s site. You also state that, “with the exception of the bottom log at the door opening, which may be left in for extra strength and alignment, every piece on the log structure is trimmed to its finished length prior to shipment.”  The specific wood components included in the imported home “package” are as follows: wall logs, main floor posts, roof posts, deck posts, window posts, beams, joists, fillers, purlins, ridges, trusses, window openings, door openings, stairs (sometimes with railings), and archways. Depending on the design of the house, fabricated gables and/or dormer gables may also be included. These may be made of logs or of lumber and plywood, but in either case are custom-built and pre-fitted for the particular house. They are in the form of fabricated sections that, like the other components of the house, are ready to be reassembled on site in the United States. The following “hardware components” are also included: threaded metal rods, nuts, washers, timber washers, settlers (screw jacks), pipe pins, staples, header pins, insulation (used between wall logs), and sill gaskets. 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) 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. Photos accompanying your inquiry show that after assembly, the components described above comprise an unfinished house (“log home shell”) that includes the exterior walls (with openings for doors and windows) plus the basic structural framework for a second floor and a roof. Although flooring, roof sheathing, doors and windows are absent, we nevertheless find that, in their totality, the imported components exhibit the essential character of a prefabricated building. Accordingly, the applicable subheading for the unassembled log home components, when fully imported on the same day, will be 9406.00.4000, 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division