The tariff classification of steel framed bathroom and kitchen pods

N302941 March 29, 2019 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 9903.88.02 Mr. Eric Gerger PinnacleLGS 1636 240th St. Los Angeles, CA 90710 RE: The tariff classification of steel framed bathroom and kitchen pods Dear Mr. Gerger: In your letter dated February 8, 2019, you requested a tariff classification ruling. The products to be imported are bathroom and kitchen pods. You indicate that these pods consist of steel stud framing covered with gypsum boards, electrical wiring/fixtures, plumbing fixtures, piping and tiles. The pods will be fully assembled and finished overseas and then imported as one unit into the U.S. ready for installation in a building under construction. You suggest classification of the bathroom and kitchen pods as prefabricated buildings in heading 9406, Harmonized Tariff Schedule of the United States (HTSUS). Bathroom and kitchen pods are not classifiable in heading 9406 as they are not prefabricated buildings. The pods are meant to be built into an existing building and must be connected to that building's wiring, plumbing, and electricity. As such, they are not a free-standing, independent structure, as a building is required to be. The applicable subheading for the steel framed bathroom and kitchen pods will be 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 (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: other: other: other: other: other. The rate of duty will be free. 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 the World Wide Web at https://hts.usitc.gov/current. In addition to classification, you are requesting a country of origin determination. You identify the country of origin as Taiwan. However, you did not provide any of the requested information regarding the origin of components and materials, or countries in which manufacturing occurs. As such, we have insufficient information with which to make country of origin, marking or trade program determinations. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7308.90.9590, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 7308.90.9590, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Angelia Amerson at angelia.m.amerson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division