CLA-2-94:OT:RR:NC:1:130
Ms. Linda Hamanaka
Ken Hamanaka Co., Inc.
138 Lomita St.
El Segundo, CA 90245
RE: The tariff classification of Eco Structures from Malaysia
Dear Ms. Hamanaka:
In your letter, dated May 17, 2018, you requested a binding classification ruling on behalf of your client, Eco Structures Australia. The request was returned to you for additional information, which was received by this office on June 18, 2018. The ruling was requested on an Eco Structure Tent. Product documentation and photos were submitted for our review.
The Eco Structure Tent is identified in your submission as the “Deluxe Eco Tent”. The “Deluxe Eco Tent” is an architecturally-designed structure that functions as a housing space that is not environmentally intrusive. The structure has a frame of galvanized steel. The legs of the structure are secured onto exposed or underground concrete footings. The floors are constructed of plastic-wood composite planks and may be finished with floor coverings. The walls and roof are made from treated canvas that is secured vertically onto an aluminum framework. The canvas walls are constructed with door openings and clear, plastic sheeting windows. Higher-end units may also be constructed with metal-framed glass windows and doors and fully functional bathrooms with plumbing and all fixtures included. The structures may also incorporate electrical wiring. Marketing information states that the structures are “engineered and manufactured to the maxiumum cyclonic wind rating of Australia for any structure.” Information provided states that the structures can be assembled by two skilled tradesmen in approximately 16 to 18 hours. Each structure is imported complete and ready for assembly.
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 Eco Structure Tent meets this definition. It is a housing structure that is imported complete and ready for assembly. The structure is complex and substantial, cannot be quickly assembled and disassembled, and functions essentially as a permanent building. While the steel components of the Eco Structure Tent comprise the greatest value and weight of all of the materials, we find that each of the components is significant to the structure. The walls and roof are constructed of canvas, the floor of plastic-wood composite, and the structure of steel. Therefore, we find that the structures are classifiable as prefabricated buildings of non-specific materials.
The applicable subheading for the Eco Structure Tent is 9406.90.0090, HTSUS, which provides for Prefabricated buildings: Other: Other: Other. The rate of duty will be 2.9% ad valorem.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 9406, HTSUS, 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 equipment and furnishings must be identified and classified separately.
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 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