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