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NY 884879

May 5, 1993

CLA-2-94:S:N:N8:230 884879


TARIFF NO.: 9406.00.4000; 9403.40.9060; 9403.60.8080

Ms. Sari Saarelainen
Honka Log Homes dba/ Scandinavian Log Homes
1101 Skyway Drive
Annapolis, MD 21401

RE: The tariff classification of prefabricated vacation homes, saunas, picnic tables, kitchen cabinets and closets from Finland

Dear Ms. Saarelainen:

In your letter dated April 8, 1993 you requested a tariff classification ruling.

The ruling was requested on various prefabricated wooden structures and fixtures. The products include vacation homes, saunas, playhouses, garden storage structures, covered and uncovered picnic tables, kitchen cabinets and closets. Brochures in Finnish were submitted. Based on the pictures in the brochures, the vacation homes are small complete buildings of wood, some of which may have built-in beds and cabinets. The saunas consist of small complete buildings with built-in benches, all of wood. It is not clear whether any appliances, such as stoves, are included. If included at the time of importation, the appliances would be classifiable separately. The covered picnic tables have a wooden roof attached. The kitchen cabinets and closets are shown separately and are made of wood.

The applicable subheading for the vacation homes and saunas with or without built-in furniture but not with appliances will be 9406.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings, of wood. The duty rate will be 5.1 percent ad valorem.

The applicable subheading for the kitchen cabinets will be 9403.40.9060, HTS, which provides for wooden furniture of a kind used in the kitchen; cabinets designed for permanent installation. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for the closets and picnic tables, both covered and uncovered, will be 9403.60.8080, HTS, which provides for other wooden furniture. The duty rate will be 2.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the playhouses and garden storage structures. Your request for a classification ruling should include a clear identification and description of these products in English. The products must be described in the condition that they will be imported in. In addition, if any appliances are included, a complete description of them should be given.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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