CLA-2-87:OT:RR:NC:N2:201

Scott A. Ingham
Expedition Imports Corporation
1335 Lemon Street
Vallejo, CA 94590

RE: The tariff classification of a Steyr 12M18 motor vehicle with a 15 foot Prefabricated Housing Unit from Austria and Germany

Dear Mr. Ingham:

In your letter dated May 15, 2018 you requested a tariff classification ruling.

The first item under consideration has been identified as a 1987 Steyr 12M18 4x4 truck, VIN# VAN1218YY62MY1735.

The 12M18 is powered by a 6500cc diesel engine; which you state in your email of May 18, 2018, has a Gross Vehicle Weight (GVW) of 11.5 tons.

The second item under consideration has been identified as a 15’ long Bliss Mobil home unit. The Bliss 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. It is 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 builtin equipment normally supplied is to be classified with the buildings. This includes electrical fittings (wiring, sockets, switches, circuitbreakers, 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 unit will be connected to the truck by the four corner lock/mount points.

The applicable subheading for the Steyr 12M18 4x4 truck will be 8704.22.5040, 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 5 metric tons but not exceeding 20 metric tons: Other: G.V.W. exceeding 9 metric tons but not exceeding 12 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.

Please be aware that this type of vehicle may be classifiable by BATF (The Bureau of Alcohol, Tobacco, Firearms, and Explosives) as a Class VII munition, and requires additional permits/licenses before importation. Before importation you may need to contact the following agencies to obtain the needed forms to obtain these permit/licenses:

The Department of State-Defense Response Team, which can be contacted through any of the following methods: Telephone: (202) 663-1282 Email: [email protected] Website: http://pmddtc.state.gov/response_team/index.htmln Please click on “Getting Started” to begin the process.

BATF, at 304-616-4550 (Import Branch). This office has been informed that multipurpose vehicles, such as this, may be classified as a Category VII munition under the statute of International Traffic in Arms Regulations (ITAR). You may need to file, and have approved, an ATF Form 6.1 prior to any importation of this vehicle

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 Steyr 12M18, 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