The tariff classification of temporary container structures from China

N121264 September 24, 2010 CLA-2-94:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 9406.00.8030 Ms. Bernice Lee Gichner Systems Group, Inc. 490 East Locust Street Dallastown, PA 17313 RE: The tariff classification of temporary container structures from China Dear Ms. Lee: In your letter dated August 31, 2010 you requested a tariff classification ruling. The ruling was requested on temporary container structures. Photographs and descriptive literature were submitted for our review. The containers measure 20’ to 40’(L) x 8’(W) x 8’6” to 9’6”(H). You indicate that the containers are intended to be used as structures suitable for temporary housing, schools, offices, medical facilities, emergency and disaster relief centers, and the like. You state that the container structures are composed of steel and can be modified before or after import. The modifications include the addition of insulated walls, floors, windows, doors, and ceilings. The containers may also be equipped with electrical, plumbing, and HVAC systems. You suggested a tariff classification of 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Structures (excluding prefabricated buildings of heading 9406) and parts of structures…of iron or steel…: Other: Other: Other: Other: Other. The Explanatory Notes (EN’s) to heading 7308, however, describe structures that “are characterised by the fact that once they are put in position, they generally remain in that position.” The instant containers, conversely, are temporary, movable, and may be disassembled and reassembled; they are not permanent, installed structures. Furthermore, a container structure modified before import, as noted above, would more specifically qualify as a prefabricated building as described in the EN’s to heading 9406, than as a steel structure of 7308. Lastly, the language of heading 7308 plainly excludes prefabricated buildings of 9406. Because the container structures are to be imported for use as temporary, habitable structures, even if imported in their unmodified state, heading 9406 is the classification that most specifically describes them. The applicable subheading for the temporary container structure will therefore be 9406.00.8030, HTSUS, which provides for Prefabricated buildings: Other: Of metal: Other. The rate of duty will be 2.9% ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division