CLA-2-44:OT:RR:NC:1:230
Mr. Philip Ditjo
German American Chamber of Commerce, Inc.
80 Pine Street, 24th Floor
New York, NY 10005
RE: The classification, country of origin, and marking of barrel structures from Germany
Dear Mr. Ditjo:
In your letter, dated March 22, 2017, you requested a binding ruling on behalf of your client, Das Holzfass Tischlermeister Keitel. The ruling was requested on barrel structures from Germany, and seeks classification, country of origin, and marking determinations. Product information was submitted for our review.
The products to be imported are large barrel structures that have been adapted into saunas, apartments, bathrooms, eating facilities, and kiosks. The barrels are manufactured from larch wood treated with preservatives. The barrels range in length from 70” to 100”, and 70” to 88” in diameter. Each is equipped with elements specific to the use of the structure. For example, the barrels are equipped with doors, glass windows, seating, beds, serving surfaces, bathroom fixtures, and the like, depending on the barrel’s use.
Each of these structures meets the definition of a “prefabricated building”, as set forth in Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), which states:
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.
From the information provided, it appears that the barrels are imported in finished condition. They are utilized for housing, shops, sanitary facilities, and the like, and therefore are described by the definition.
Please note that the Explanatory Notes to the Harmonized System (ENs) for Chapter 94 state that “only built in equipment normally supplied is to be classified with the buildings.” Built-in bathroom fixtures, for example, are classifiable with the structure. However, bedding, cushions, accessories, separate furniture and the like are classifiable separately from the structure.
The applicable subheading for the barrel structures will be 9406.10.0000, HTSUS, which provides for Prefabricated buildings: Of wood. The rate of duty will be 2.6 percent ad valorem.
In your letter, you request the country of origin of the barrel structures. You indicate simply that the wood is sourced from Germany and that “manufacturing is done in Germany.” Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Based on the limited information provided, it appears that the products are fully manufactured in Germany and are therefore of German origin. If the products are manufactured in any other countries, then the matter of country of origin would require revisiting.
With regard to country of origin for marking of the barrel structures, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The barrel structures, therefore, must be conspicuously, legibly, and permanently marked “Made in Germany”, “Product of Germany” or a similar marking.
You ask in your request whether the wood preservatives are compliant with U.S. regulations. This information is outside of the purview of Customs and Border Protection. The U.S. Environmental Protection Agency (EPA) would govern the use of such chemicals. You are advised, in regard to obtaining specific information, to contact the EPA at:
Environmental Protection Agency
290 Broadway
New York, NY 10007-1866
Phone: (212) 637-3000
Fax: (212) 637-3526
You also inquire as to whether different regulations apply to a limited number of structures, as opposed to a large commercial shipment. The import requirements are the same for both types of shipments. However, if you are temporarily importing the structures for showcasing and will subsequently return the structures to Germany, importation under the carnet program may be appropriate. You may request a carnet ruling from Customs and Border Protection Headquarters. Requests may be sent to:
Customs and Border Protection
Valuation and Special Programs Branch
Regulations and Rulings, Office of Trade
90 K. Street, NE, 10th Floor
Washington, DC 20229-1177
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 the World Wide Web at https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division