CLA-2-94:OT:RR:NC:N5:130
Mr. Ben Sinclair
Flat Pack Container Co.
1309 Coffeen Ave Suite 5976
Sheridan, WY 82801
RE: The classification of portable storage units from Turkey
Dear Mr. Sinclair:
In your letter, dated April 2, 2026, you requested a binding classification ruling on portable storage units.
Product information and photos were provided for our review.
The products under consideration are portable steel storage units of various sizes. The units are imported in
flat-packed condition and assembled after importation in the United States. They are cube-shaped units with
double doors at one end. Some of the photos provided are of units identical to those units classified in our
ruling N347685, dated April 18, 2025. For those products, we refer you to N347685. You indicate that the
instant units are different from those in N347685 because they have a reinforced base frame, rings for lifting
by crane, integrated forklift pockets, and are suitable for repeated relocation. Your website identifies the
units as “flat-pack container storage units”, states “Perfect for portable storage purposes” and “for use in
tough environments like construction sites or remote job areas”, and “Doors, self storage locks, shelving, and
more (customization) available.” The units are transported by flatbed truck.
Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), defines prefabricated
buildings:
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 units are finished in the factory and assembled on site. All indications are that the units are portable
storage units that function as sheds would. The units meet the terms of “prefabricated buildings”.
You argue that the units are classifiable in heading 8609. We disagree. The portability of the unit is not
dispositive. The units must be designed primarily for conveyance of goods and fitted for a specific mode of
transport in order to be classified in heading 8609. A flatbed truck is not a specific mode of transport. Rings
for hoisting and slots for forklift blades do not dedicate the units for use on a specific mode of transport, like
a truck trailer or a rail car. Therefore, classification in heading 8609 is precluded.
The applicable subheading for the storage units will be 9406.90.0130, HTSUS, which provides for
Prefabricated buildings: Other: Of metal: Other. The general rate of duty will be 2.9 percent ad valorem.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division