The tariff classification of steel storage containers from Germany

N241489 May 30, 2013 CLA-2-94:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 9406.00.8030 Ms. Kari Jaakko Honkaniemi TK Markets Inc. 40 Hathaway Road Bronxville, NY 10708 RE: The tariff classification of steel storage containers from Germany Dear Ms. Honkaniemi: In your letter dated May 1, 2013, you requested a tariff classification ruling. The ruling was requested on steel storage containers. Photographs and descriptive literature were submitted for our review. The containers measure 3’ to 7’ (W) x 7’ to 20’ (L). You state that the structures are composed of 0.8mm thick panels of galvanized steel and oriented strand board (OSB) floors. The steel pieces include the sides, roof, and interior support rails. The containers are designed to be fitted with optional interior accessories. You indicate that the containers are available in six different sizes and are intended for both commercial and residential use. The containers, while movable by forklift, are substantial and generally permanent structures. The units may also be combined to form larger units, like a small storage warehouse. We find that the containers meet the definition of “prefabricated building” as set forth in Legal Note 4 to Chapter 94, HTSUS, which states, “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 applicable subheading for the steel storage containers will be 9406.00.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prefabricated buildings: Other: Of metal: Other. The rate of duty will be 2.9 percent 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, Thomas J. Russo Director National Commodity Specialist Division