CLA-2-94:OT:RR:NC:3:230
Mr. Stephen Besler
W.J. Byrnes & Co.
4455 S. Park Ave.
Suite 113
Tucson, AZ 85714
RE: The tariff classification of an unassembled mobile house from China
Dear Mr. Besler:
In your letter, dated August 11, 2016, you requested a classification ruling on behalf of your client, WFM Homes, LLC. The ruling was requested for an unassembled mobile house. The request was rejected for additional information, which was received by this office on November 4, 2016. Product information and photos were submitted for our review.
The product is an unassembled, one-bedroom, mobile, “tiny house” from China. According to your submissions, all parts and materials will be cut to shape and ready for installation at time of importation. The home, when assembled, will be permanently affixed to a steel trailer, allowing for movement of the home at will. The home will be constructed of galvanized steel wall framing studs, oriented strand board, fiberglass, siding, insulating materials, polyethylene film for waterproofing, and other building materials. The house will include one bathroom and one kitchen. The bathroom will be equipped with a built-in cabinet, toilet, sink, shower, faucet, towel rack and toilet paper holder. The kitchen will have a built-in sink and cabinets. There will be no furniture items imported with the unassembled house.
General Rule of Interpretation 2(a) governs the classification of unassembled items:
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The instant mobile house is an unassembled prefabricated building. Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS) defines “prefabricated buildings” as “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.” The instant house clearly meets the definition as it is a complete building and a housing unit.
The built-in bathroom and kitchen accommodations do not affect classification. However, please note, the Explanatory Notes to Heading 9406 specifically exclude certain furnishings:
The buildings of this heading may or may not be equipped. However, 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.).
Material for the assembly or finishing of prefabricated buildings (e.g., nails, glues, plaster, mortar, electric wire and cables, tubes and pipes, paints, wallpaper, carpeting) is to be classified with the buildings, provided it is presented therewith in appropriate quantities.
Therefore, if at any time, furniture and appliances are imported with the units, they are to be classified separately and do not constitute parts of the prefabricated building. Additionally, if building, assembly, and finishing materials are imported in larger quantities than required to manufacture the house, these materials are not classifiable with the building.
The applicable subheading for the unassembled mobile house 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division