The tariff classification of an easy build cabin package from Canada; applicability of subheading 9406.00.40, HTSUS

NY J81191 March 13, 2003 CLA-2-44:RR:NC:2:230 J81191 CATEGORY: Classification TARIFF NO.: Various Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of an easy build cabin package from Canada; applicability of subheading 9406.00.40, HTSUS Dear Ms. Barney: In your letter dated February 6, 2003, on behalf of Spruce Capitol Homes Ltd., you requested a tariff classification ruling. The ruling was requested on a product referred to as an “easy build cabin package.” Specifications, diagrams and a packing list for a typical cabin package, EBC-2432-CL, were submitted. The package is stated to contain all the components necessary to build a 24’ x 32’ standard cabin. It includes precut SPF (spruce/pine/fir) lumber, laminated beams, OSB (oriented strand board) sheathing, “prebuilt” exterior and interior walls, half log wood siding, metal roofing, stairs, windows, doors and hardware. The “prebuilt” exterior walls consist of 4’ long sections of 2 x 6 SPF boards assembled to 3/8” OSB sheathing. The “prebuilt” interior walls consist of sections of 2 x 4 and 2 x 6 SPF boards assembled to 1 x 4 dadoed boards. You are of the opinion that the product is a prefabricated building of wood and that it should be classified in subheading 9406.00.40, Harmonized Tariff Schedule of the United States (HTSUS). You referenced rulings NY 857348 and HQ 950312 which you believe concerned similar prefabricated buildings. Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. Heading 9406 provides for prefabricated buildings. Note 4 to chapter 94, HTSUS, states: 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 and worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. (Emphasis added.) The expression “finished in the factory or put up as elements” refers to structures built in factories. In order to be classified as a prefabricated building of heading 9406, a house package must consist essentially of assembled or unassembled houses built at the factory. A review of the packing list and specifications sheet indicates that the subject cabin package contains a substantial amount of lumber and sheathing. The package also includes partially assembled exterior wall sections and partially assembled interior framing sections. In sum, the subject cabin package consists of a collection of materials, including pre-assembled parts, used to build a house at the site. The pre-assembled parts or components facilitate the construction of the house at the site, as the name “easy build cabin” indicates. However, the pre-assembled parts do not give the “easy build cabin package” its essential character or create a prefabricated building as envisioned by heading 9406, HTSUS. The subject cabin package is not similar to the prefabricated homes in rulings NY 857348 and HQ 950312. Rather, it is more similar to the merchandise ruled on in HQ 962347 (November 19, 2001) and in NY I87008 (November 5, 2002). These rulings concerned the classification of house packages with assembled wall panels. As noted in the rulings, Customs has concluded that these wall sections do not transform a shipment of materials into a prefabricated building. The easy build cabin package is not classifiable as a prefabricated building in heading 9406, HTSUS. Each of the materials and components in the cabin package is classifiable separately in its applicable tariff provision. Some of the merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division