CLA-2-94:RR:NC:SP:230 C87491

Mr. John Buckeridge
Marston & Langinger Limited
George Edwards Road
Fakenham, Norfolk NR21 8NL
ENGLAND

RE: The tariff classification of prefabricated conservatories from England.

Dear Mr. Buckeridge:

In your letter dated April 23, 1998, you requested a tariff classification ruling. An illustrated brochure accompanied your inquiry.

The products in question are custom-designed conservatories to be manufactured by your firm and exported to the United States in kit form. The conservatories are prefabricated buildings intended to serve as attached, sunroom-type additions to existing residential dwellings. They feature walls, roofs and doors composed of glass panes supported by a hardwood framework. Stone or terra cotta tiles are usually employed for the flooring. While the conservatories can provide a favorable environment for plants, it appears that they are designed to function primarily as extensions of living quarters, and as such will typically be furnished by the occupants with sofas, chairs, dining tables and the like.

For the purposes of this ruling, it is assumed that each conservatory kit will be imported complete in one shipment, ready for assembly. It is also assumed that any additional equipment included in the kits will be of the built-in type normally supplied with the buildings (e.g., the usual heating system, electrical fittings, etc.). If any other equipment (for example, loose furniture) is included, it will be separately classifiable under the appropriate individual tariff provisions.

The applicable subheading for the conservatory kits will be 9406.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings of wood. The rate of duty will be 3.1%.

You also inquired about the dutiability of "that element of the selling price which represents installation, warranty and after-sales service." However, we will be unable to rule on that question without additional information, i.e., a complete, detailed account of the proposed transaction(s). This should include an explanation of how the seller and buyer will arrive at an agreed-upon price, and whether the aforementioned cost element will be separately listed (itemized) in contracts and invoices. (In this regard, a copy of a sample contract and invoice might be helpful to us.) Additionally, you should give details as to exactly what the referenced cost element covers.

If you decide to resubmit your request for a ruling on this valuation matter, please send the additional information, along with a copy of this letter, to:

U.S. Customs Service Office of Regulations & Rulings Value Branch 1300 Pennsylvania Avenue, N.W. Washington, D.C. 20229 U.S.A.

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 212-466-5779.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division