CLA-2-94:OT:RR:NC:1:130
Mr. James Trubits
Mohawk Global
4455 Genesee St., Suite 521
Buffalo, NY 14225
RE: The tariff classification of a “Haven Bunkie Kit” from Canada
Dear Mr. Trubits:
In your letter, dated August 9, 2022, you requested a binding tariff classification ruling. The ruling was requested on a “Haven Bunkie Kit”. Product information and photos were submitted for our review.
The item under consideration, a “Haven Bunkie Kit”, is, when assembled, a complete, substantial, free-standing structure. According to your website, https://bunkielife.com/: “A bunkie is a small cabin at the cottage or home property for extra space. A bunkie is multi-purpose and can be used for guests to stay in overnight, an office, an Airbnb, a kids playhouse, an art studio, a retreat on your property, or anything you need extra space for.” The kit is imported complete with all the component wood boards cut to size and shaped (tongued and grooved, notched, and/or beveled) for use as flooring, walls, roof, beams, and other supporting structures. You indicate that the cut lumber is Nordic Spruce sourced from the United States or Europe. It also includes windows and a door that are pre-assembled at the factory. The kit contains all the hardware necessary for assembly, such as screws, nails, and washers. All components are packed onto one pallet. The Haven Bunkie Kit is designed to be a DIY project; the kit is packaged with an instruction manual and is intended to be assembled by the consumer onsite.
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 Haven Bunkie Kit meets this definition. The bunkie is a complete building that is designed, pre-engineered, and manufactured in the factory, and it is imported ready for assembly. The bunkie is permanently installed in place and functions as housing, office space, or is similarly used. Therefore, we find that the Haven Bunkie Kit constitutes a prefabricated building.
The applicable subheading for the Haven Bunkie Kit is 9406.10.0000, HTSUS, which provides for Prefabricated buildings: Of wood. The rate of duty will be 2.6 percent ad valorem.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD) for softwood lumber from Canada (A122-857, C122-858). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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