This letter addresses the problem of asynchronous reception in a 2-source Hierarchical MAC (H-MAC) in the context of a Wireless Physical Layer Network Coded (WPNC) system with a Hierarchical Decode and Forward (HDF) relaying strategy. In this work, we assume fractional symbol duration time delays and propose an OFDM-like transmitter side linear precoding together with symbol-spaced (SS) processing at the receiver. We derive an equivalent channel model and analyze its properties in the case of a root-raised-cosine (RRC) modulation pulse. We present a numerical evaluation of the Hierarchical Bit Error Rate (H-BER) for BPSK and QPSK alphabets.