CLA-2-39:OT:RR:NC:N4:421
Ms. Yolanda Landau
Geodis Wilson
75 Northfield Avenue
Edison, NJ 08837
RE: The tariff classification of tents from Germany
Dear Ms. Landau:
In your letter dated November 28, 2012, you requested a tariff classification ruling on behalf of your client, Losberger US LLC.
Descriptive literature was included with your request. The structures are tents of a type used for functions such as weddings, parties and events. The structure includes an aluminum frame that will be covered with a flexible material for the roof and walls. A sample swatch of the cover material was included. The cover material consists of textile fabric heavily and visibly coated on both sides with polyvinyl chloride (PVC) plastics. This type of construction is considered to be of plastics for tariff purposes. The tent may be modified to include more substantially constructed windows or doors. Accessories such as flooring can also be provided. The structure is designed to be assembled and disassembled with common tools.
You suggest classification in subheading 9406.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prefabricated buildings. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Note 4 to chapter 94, HTSUS, states that for the purposes of heading 9406, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, entered together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Customs has interpreted the term “prefabricated buildings” to mean buildings of a permanent nature, that is, not easily disassembled without damage, made of materials which will provide a permanent and long lasting service, and that show the general characteristics of the exemplars listed in chapter 94, note 4, i.e., housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. See Headquarters Ruling 962129, dated June 11, 1999. The tents that are the subject of your request are generally used for short term applications such as parties or special events. They are often rented for assembly for short term use, then disassembled and reassembled repeatedly. They do not meet Customs’ interpretation of the term “prefabricated buildings” in that they are not permanent, are relatively easily assembled and disassembled, and do not show the general characteristics of the exemplars listed in Note 4 to Chapter 94. We note that some of the structures described in your literature may be customized with modifications that might affect the classification of the products. If the structures are imported with such durable, long-lasting parts as hard PVC cassette wall panels, glass doors and wall elements, and floor paneling, the structures more closely meet the definition of “prefabricated buildings” and the classification could be affected. The classification provided below is applicable to the tents that are made with the flexible PVC coated fabric submitted with your request and that do not include hard PVC cassette wall panels, glass doors and wall elements or floor paneling.
The applicable subheading for the tents made of aluminum frames covered with flexible PVC coated fabric will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on structures made with durable parts such as hard PVC cassette wall panels, glass doors and wall elements, and floor paneling. Your request for a classification ruling on such products should include specific information about the materials comprising the roofs, walls, windows, doors and floors, and should include information about the durability of the structure and the complexity of assembly. When this information is available, you may wish to consider resubmission of your request.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division