CLA-2-94:OT:RR:NC:1:130
Ms. Michelle Kucera-Jewell
Uncharted Waters Institute
514 S Sheridan Ave
Tacoma, WA 98405
RE: The tariff classification of geodesic dome structures from China
Dear Ms. Kucera-Jewell:
In your letter, dated March 2, 2021, you requested a binding tariff classification ruling. The ruling was requested on a geodesic dome structure. Product documentation and photos were submitted for our review.
The geodesic dome is a complete, substantial, free-standing structure that functions as an indoor space for housing, education, or congregation. It has a galvanized steel frame that comprises all of the facets of the dome form. The “walls” are constructed of heavy polyvinyl chloride (PVC)-coated polyester textile (which may be insulated) and a clear PVC material that functions as a large window. The structure can be secured to multiple substrates including concrete. The complete dome is fireproof and waterproof, and is designed to withstand UV light exposure and inclement weather. It is equipped with a framed door, aluminum-framed glass windows, a wood composite floor, and a solar powered fan for ventilation.
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 geodesic dome meets this definition. It is a multiuse building-type structure that is imported complete and ready for assembly. It is complex and substantial. While the steel frame provides for the greatest weight of all of the materials, we find that each material is significant to the construction of the dome. The steel forms the structure, the textile forms the “walls” and “roof”, and the wood composite forms the floor. As such, we find that the dome is a prefabricated building of non-specified materials.
The applicable subheading for the geodesic dome structure is 9406.90.0090, HTSUS, which provides for Prefabricated buildings: Other: Other: Other. The rate of duty will be 2.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9406.90.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9406.90.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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