CLA-2-94:OT:RR:NC:1:230
Ms. Brenda Stook
Rampart Defense Solutions LLC
5640 Whitehouse Road
Greeneville, TN 37745
RE: The tariff classification mobile telemetry station from Germany
Dear Ms. Stook:
In your letter, dated March 28, 2017, you requested a binding tariff classification ruling. The ruling was requested on a Mobile Telemetry Station (MTS). Photos and product information were submitted for our review and will be retained for reference.
The MTS is identified in your submission as item WTW-30ft MTC. The MTS consists of a 30’ metal shipping container that has been converted into a worksite and control station for a WTW-L20 or WTW-LSC20 Tri-Band autotracking antenna. The MTS will be shipped with the antenna, a Hydromax 8 hydraulic mast/lift/mount for positioning the antenna, and accessories for the MTS, such as workstations and chairs. The antenna is designed to acquire and provide telemetry data transmitted by a prototype civilian aircraft while in flight. As noted in your submission, the shipping container is equipped with finished floors and walls, cabling, air conditioning, and lighting.
Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), defines “prefabricated buildings” as “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.” The instant facility is a fully contained building which functions as a worksite accommodation. Therefore, it qualifies as a prefabricated building.
The Explanatory Notes to the Harmonized System (ENs) for heading 9406, HTSUS, provide that:
The buildings of this heading may or may not be equipped. However, only built in equipment normally supplied is to be classified with the buildings. This includes electrical fittings (wiring, sockets, switches, circuit breakers, bells, etc.), heating and air conditioning equipment (boilers, radiators, air conditioners, etc.), sanitary equipment (baths, showers, water heaters, etc.), kitchen equipment (sinks, hoods, cookers, etc.) and items of furniture which are built in or designed to be built in (cupboards, etc.).
This note explains that only built-in equipment normally supplied with a building is classifiable with the building; this includes lighting, wiring, air conditioning, cabinets, and the like. Workstations, seating, and most importantly, the antenna and the hydraulic mast/lift/mount, are classifiable separately from the prefabricated building, as they are not equipment normally supplied with a building.
The applicable subheading for the Mobile Telemetry Station building will be 9406.90.0030, HTSUS, which provides for Prefabricated buildings: Other: Of metal: Other. The rate of duty will be 2.9 percent ad valorem.
The antenna and hydraulic mast/lift/mount are imported with the MTS and are designed for use together. They are regarded as a functional unit, and classification of these two items is governed by Note 4 to Section XVI:
Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.
Both the antenna and hydraulic mast/lift/mount contribute together to the clearly defined function of acquiring telemetry data. This function is covered by heading 8517, HTSUS.
The applicable subheading for the autotracking antenna and hydraulic mast/lift/mount will be 8517.62.0050, HTSUS, which provides for Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other. The rate of duty will be free.
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