Thirteen years after the 9/11 attacks, the resurrected World Trade Center is opening for business in an emotional milestone for New Yorkers and the United States.

Publishing giant Conde Nast will start moving into One World Trade Center on Monday.

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The 104-storey, $US3.9 billion ($A4.22 billion) skyscraper dominates the Manhattan skyline and is the country’s tallest building.

The building is the centrepiece of the site where the decimated twin towers once stood and where more than 2700 people died on September 11, 2001.

It’s constructed with steel-reinforced concrete.

The executive director of the Port Authority of New York and New Jersey, which owns the building and the World Trade Center site, says the building’s reopening is a major milestone.

“The New York City skyline is whole again,” Patrick Foye said.