United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I87003 - NY I87109 > NY I87008

Previous Ruling Next Ruling
NY I87008

November 5, 2002

CLA-2-44:RR:NC:2:230 I87008


TARIFF NO.: 9406

Ronald W. Gerdes, Esq.
Sandler, Travis & Rosenberg, P.A.
1300 Pennsylvania Avenue, N.W.
Washington, D.C. 20004-3002

RE: The tariff classification of house packages from Canada; Prefabricated Buildings; Heading 9406

Dear Mr. Gerdes:

In your letter dated October 1, 2002, you requested a tariff classification ruling on behalf of Viceroy Homes Limited (Viceroy).

The merchandise in question is house packages prepared and sold by Viceroy for delivery to specific customers in the United States. You state that significant modifications have been made to Viceroy’ s house packages due to “the demand of the marketplace for more efficient and cost effective home construction.” In particular, you state that “the most important modification is that panelized wall sections (both interior and exterior) are finished in the factory and then assembled on site.”

You believe that the factual circumstances outlined in your letter and enclosed exhibits are materially different from those that formed the premise of our ruling H89990 of April 22, 2002. Thus, you believe that these differences compel a different conclusion and support your claim that the subject house packages should be classified under subheading 9406.00.4000, HTSUS, as prefabricated buildings of wood.

We have reviewed the information and arguments submitted by Viceroy under our ruling H89990 and compared them to your presentation. In particular, we have analyzed the exhibits that are specific to Viceroy’s house packages.

Under our ruling H89990, Viceroy presented information for a house package model known as “The Aberdeen”. Whereas, your presentation is focused on a house package model know as “The Capri”. Both presentations contain exhibits which include: design and plans for the specific model, packing list, shipping report, various drawings for the roof and walls, Viceroy limited warranty, and a catalogue of house models.

An extensive comparison of the information submitted with the previous ruling request and the present information does not support your claim that there have been extensive modifications in Viceroy’s house packages in the conditions as imported. Moreover, we do not find important modifications in the panelized wall sections.

You believe that the inclusion of wall sections is a critical factor in the classification of Viceroy’s house packages. This factor was taken into consideration in our ruling H89990. In addition, ruling HQ 962347 extensively discusses wall sections and their impact on the essential character of the product in the condition as imported. Nevertheless, Customs has concluded that these wall sections do not transform a shipment of materials into a prefabricated building. We recognize that certain materials may have a certain amount of assembly, for example, plywood, glulam, windows and doors. However, such “assembled” materials are bought and sold as materials for many applications.

In your letter, you cite various rulings including HQ 960165 and HQ 950312. Although the nature of the product in question requires that we consider each case on its own merits, the cited rulings were discussed and taken into consideration in reviewing Viceroy’s previous ruling request. Moreover, ruling HQ 962347 also reviewed the cited rulings and took them into consideration in arriving at its conclusion.

We find that the instant facts are materially identical to those covered by ruling NY H89990 dated April 22, 2002. Thus, ruling NY H89990 issued to your client Viceroy Homes Limited is applicable to the house packages in question.

Consequently, the house packages in question are not classifiable as prefabricated buildings in heading 9406, HTSUS. Each of the materials and components in the house package is classifiable separately in its applicable subheading.

Some of the merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.

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 the ruling letter, 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 the Customs Service.

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 646-733-3035.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: