The tariff classification of a container from Norway

NY 856087 Sep 27, 1990 CLA-2-84:S:N:N1:103 856087 CATEGORY: Classification TARIFF NO.: 8479.89.9090 Mr. Gunnar Kr. Gangsaas Norpol Marine Services A/S P.O. Box 338 N-1322 Hovik, Norway RE: The tariff classification of a container from Norway Dear Mr. Gangsaas: In your letter dated August 29, 1990 you requested a tariff classification ruling. You state that you intend to import standard shipping containers, 10, 13 or 20 feet in length, of the type normally used for transportation by ship, rail, or truck. Mounted in the containers will be one or more hydraulic winders, a diesel hydraulic powerpack, and internal lights. After importation oil containment booms will be fitted onto the winders. According to a drawing of the completed article which you submitted, accessories such as towlines, as well as spares, may also be placed in the containers. The completed units, referred to as an oilspill response package, are intended as mobile units which can be rapidly transported to the site of an oilspill. Upon arrival, it is assumed that the winder is used to pay out and take up the containment boom in order to control the oilspill. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation. General Rule of Interpretation 3(b) states among other things that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. The unit to be imported is a composite article whose essential character is imparted by the winder(s). Accordingly, the applicable subheading for the container imported with winder(s), a powerpack, and lights will be 8479.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other machines and mechanical appliances having individual functions, not specified or included elsewhere. The rate of duty will be 3.7 percent ad valorem. You also inquired as to what value to declare for the imported unit. The value of imported articles is ascertained by the United States Customs Service in accordance with Section 402 of the Trade Agreements Act of 1979. Generally, the commercial invoice is relied upon to accurately present the details of the import transaction. The commercial invoice covering the sale of an article should contain the actual amount paid or to be paid by the purchaser of the article. If no sale has occurred at the time of importation, the invoiced value should reflect the total value of the imported merchandise including the cost of materials, labor and other processing costs, as well as the general expenses and profit usually included in sales of this merchandise. In addition, packing costs, shipping costs, and the value of assists, if any, should also be shown. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport