CLA-2-87:OT:RR:NC:N1:101
Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
Minneapolis International
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of a mobile bar from the Netherlands
Dear Mr. Anderson,
In your letter dated May 21, 2010, you requested a tariff classification ruling on behalf of your client, Pedal Pub LLC of Bloomington, Minnesota.
The item under consideration has been identified as the Fietscafe. The Fietscafe is a drinks bar built on a metal frame and powered by pedal-driven chain and sprocket-operated wheels. People sit on up to 17 padded bar stools that are equipped with pedals attached to chains and sprockets linked to a common drive shaft that transmits the power to the four (4) wheels. The vehicle mounts a full- length split wood bar and floor. Beer is provided to the bar tap by way of a barrel-shaped keg located at the front of the vehicle connected via incorporated plumbing. The tap, you state in your request will be installed post-importation. The bar is covered by a full-length, concave-shaped, wood roof with built-in bottle rack storage. A CD player, speakers and 12-volt battery used to power the system will be incorporated into the roof as well. You state that a stereo system and power supply will most likely also be installed post-importation.
The unit is constructed primarily of wood and metal materials and measures 5.4 meters (approx. 17 ft.) in length, 2.5 meters (approx. 8 ft.) in width and 2.63 (approx. 8 ft.) in height and weighs 1060 Kilograms (approx. 2,337 lbs).
In your request, you propose classification of the Fietscafe in subheading 9406.00.4000.60.8080 of the Harmonized Tariff Schedule of the United States (HTSUS); this number does not exist in that publication.
Alternatively, you also propose classification in subheading 9406.00.4000, HTSUS, which provides for “Prefabricated buildings: Of wood.”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs).
The suggested classification of 9406.00.4000 does not apply to the Fietscafe. Based on EN 94.06, HTSUS heading 9406 applies to prefabricated buildings such as housing, worksite accommodations, offices, schools, shops, sheds, garages, and greenhouses. The Fietscafe provides seating for persons and provides transportation. Thus, it does not meet the terms of HTSUS heading 9406.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the GRIs. GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8712 provides for “ … other cycles … , not motorized.”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8712.00.5000 of the HTSUS provides for “Other cycles.”
The applicable classification subheading for the Fietscafe will be 8712.00.5000, HTSUS, which provides for “ … other cycles … , not motorized: Other cycles.” The general rate of duty will be 3.7%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division