CLA-2-94:RR:NC:SP:230 C86564
Mr. Wolfgang Tweraser
Tweraser Enterprises Inc.
801 Brickell Ave., Suite 900
Miami, FL 33131
RE: The tariff classification of prefabricated medical buildings
from Austria.
Dear Mr. Tweraser:
In your letter dated March 31, 1998, you requested a tariff
classification ruling.
The item in question, known as "Medserve 2000," is a fully
equipped prefabricated modular building designed to be erected
quickly to create a "health post" (medical examination/treatment
center) in remote areas. Literature and an informational video
cassette accompanying your inquiry indicate that the unit is a
box-like building made of plastic-coated steel panels supported
by a steel framework. It is said to be delivered in disassembled
"flatpack" form, and can be set up within eight days. For the
purposes of this ruling it is assumed that the "Medserve 2000"
will be imported complete in one shipment.
Although the unit is supplied with all furnishings and
equipment necessary to allow immediate use by doctors and their
patients, the only equipment that can be included with the
building for tariff classification purposes is as follows: water
piping, boiler, sanitary fittings, electrical switchgear,
conduits, wiring & fittings, and items of furniture which are
built in or designed to be built in. All other equipment (such
as loose furniture, surgical instruments, etc.) will be
separately classifiable under the appropriate individual tariff
provisions.
The applicable subheading for the "Medserve 2000," including
only the building itself and the limited amount of equipment
outlined above, will be 9406.00.8030, Harmonized Tariff Schedule
of the United States (HTS), which provides for prefabricated
buildings of metal, other than greenhouses. The rate of duty
will be 3.5%.
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