CLA-2-87:OT:RR:NC:N2:201
William M. Stringfield
105 West Victoria Street
Long Beach, CA 90805
RE: The tariff classification of a Mercedes Benz vehicle with a Prefabricated Housing Unit from Germany
Dear Mr. Stringfield:
In your letter dated April 30, 2018 you requested a tariff classification ruling on behalf of your client, Marcel Ruhland, of Carlisle, PA.
The first item under consideration has been identified as a Mercedes Benz (MB) vehicle, which has been factory converted from a 1989 SK 4x4 1929 into a 6x4 MB 2535, first registered in 1991. According to the information you provided via email, the MB 2535 has a G.V.W of 25 tons weight and a 350 horsepower diesel engine.
The second item has been identified as an 18’ long Bliss Mobil housing unit. The Bliss Mobil home unit is constructed of a steel-framed, shipping container-like shell. The unit functions as a home and is outfitted with windows, a door, an egress, bed, toilet, shower, sink, and cooking equipment. The unit also has electric heating, a retractable staircase, and solar panels. It is designed for mobility or for being used independently. The blissmobil.com website indicates that the housing unit is detachable and easy to ship via almost any appropriate container truck, train, ship, or plane. There is no requirement that the unit remain attached to the trailer, and it can be easily moved by overhead crane or forklift. The website plainly states that “as the unit is completely self-supporting, the Bliss Mobil unit can be placed on a secure footing or blocks and used as a fully functioning home.”
Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (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”. The Bliss Mobil home unit meets this definition. It is entered fully assembled and ready to use, it is a building, and functions as housing. The Explanatory Notes state that “(t)he 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.).” Therefore, any additional components must be classified separately.
At the time of import the Bliss Mobil will be connected to the truck by the four corner lock/mount points.
The applicable subheading for the Mercedes Benz will be 8704.23.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 20 metric tons”. The rate of duty will be 25% ad valorem.
The applicable subheading for the Bliss Mobil home unit is 9406.90.0030, HTSUS, which provides for “Prefabricated buildings: Other: Of metal: Other”. The rate of duty will be 2.9% ad valorem.
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 concerning the MB 2535, contact National Import Specialist Matthew Sullivan at [email protected]. If you have any questions regarding the ruling concerning the Bliss Mobile housing unit, contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division