CLA-2-94:S:N:N1:230 857348
Mr. R. W. Yager
Norman G. Jensen, Inc.
Box 1450
Blaine, WA 98230
RE: The tariff classification of custom built homes from Canada
Dear Mr. Yager:
In your letter dated October 16, 1990, you requested a
tariff classification ruling. The ruling was requested on behalf
of Pan-Adobe International, Ltd. of Richmond, British Columbia.
Pan-Adobe International, Ltd. manufactures and exports
custom built homes consisting of packages of prefabricated
components which will be assembled at the destination site. A
standard package consists of 85 percent of ready to assemble
components and 15 percent of components which require trimming
and cutting. Logs and glulaminated beams which make up 60
percent of a standard package are notched and trimmed to exact
length. Roofboards are supplied in exact lengths and all windows
and doors are prehung.
The prefabricated buildings are supplied complete. In some
cases, however, customers may exclude certain components which
will be obtained locally to save on the cost of shipping.
Commonly, a building may be supplied complete except for roof
insulation such as fiberglass sheets. In another case, a
building may exclude the outer asphalt shingles. In some cases,
floor joists and plywood flooring may be obtained locally in
order to have the floor system prepared ahead of the arrival of
the home package. These incomplete packages have the essential
character of prefabricated buildings.
The applicable subheading for complete wood homes excluding
either roof insulation, asphalt shingles, floor joists or plywood
flooring, or a combination of these parts will be 9406.00.4000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for prefabricated buildings, of wood. The rate of duty
will be 5.1 percent ad valorem.
Goods classifiable under subheading 9406.00.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
4 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport