The tariff classification of steel storage containers from Germany

N268050 September 11, 2015 CLA-2-94:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 9406.00.8030 Mr. David J. Navaroli Container Fast 3323 Cotillion Avenue Charlotte, NC 28210 RE: The tariff classification of steel storage containers from Germany Dear Mr. Navaroli: In your letter dated August 25, 2015, 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 6 ½’ 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 such as shelving, doors, or windows. You indicate that the containers are available in various sizes and are intended for both commercial and residential use. The descriptive literature provided indicates that the instant structures are used generally for storage. The structures, while movable by forklift, are substantial and generally permanent units. We find that the structures meet the definition of “prefabricated buildings” as set forth in Legal Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (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. As noted, the structures are designed to be equipped with accessories. The Explanatory Notes to the Harmonized System explain that only built in equipment normally supplied is to be classified with the buildings. This includes electrical fittings (wiring, sockets, switches, circuit breakers, bells, etc.), heating and air conditioning equipment (boilers, radiators, air conditioners, etc.), sanitary equipment (baths, showers, water heaters, etc.), kitchen equipment (sinks, hoods, cookers, etc.) and items of furniture which are built in or designed to be built in (cupboards, etc.). All additional elements of the structures which are not built-in, standard equipment must be classified separately, and the proper country of origin must be declared. This includes such items as refrigerators, televisions, microwave ovens, washers and dryers, mattresses, sofas, chairs, tables and similar equipment. The applicable subheading for the steel storage containers will be 9406.00.8030, 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 laurel.duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division