CLA-2-94:S:N:N8:230 884879
Ms. Sari Saarelainen
Honka Log Homes
dba/ Scandinavian Log Homes
1101 Skyway Drive
Annapolis, MD 21401
RE: The tariff classification of prefabricated vacation homes,
saunas, picnic tables, kitchen cabinets and closets from
Finland
Dear Ms. Saarelainen:
In your letter dated April 8, 1993 you requested a tariff classification
ruling.
The ruling was requested on various prefabricated wooden structures and
fixtures. The products include vacation homes, saunas, playhouses, garden
storage structures, covered and uncovered picnic tables, kitchen cabinets and
closets. Brochures in Finnish were submitted. Based on the pictures in the
brochures, the vacation homes are small complete buildings of wood, some of
which may have built-in beds and cabinets. The saunas consist of small
complete buildings with built-in benches, all of wood. It is not clear
whether any appliances, such as stoves, are included. If included at the
time of importation, the appliances would be classifiable separately. The
covered picnic tables have a wooden roof attached. The kitchen cabinets and
closets are shown separately and are made of wood.
The applicable subheading for the vacation homes and saunas with or
without built-in furniture but not with appliances will be 9406.00.4000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
prefabricated buildings, of wood. The duty rate will be 5.1 percent
ad valorem.
The applicable subheading for the kitchen cabinets will be 9403.40.9060,
HTS, which provides for wooden furniture of a kind used in the kitchen;
cabinets designed for permanent installation. The duty rate will be 2.5
percent ad valorem.
The applicable subheading for the closets and picnic tables, both
covered and uncovered, will be 9403.60.8080, HTS, which provides for other
wooden furniture. The duty rate will be 2.5 percent ad valorem.
Your inquiry does not provide enough information for us to give a
classification ruling on the playhouses and garden storage structures. Your
request for a classification ruling should include a clear identification and
description of these products in English. The products must be described in
the condition that they will be imported in. In addition, if any appliances
are included, a complete description of them should be given.
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