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 > 2003 NY Rulings > NY J82556 - NY J82603 > NY J82584

Previous Ruling Next Ruling
NY J82584

April 23, 2003

CLA-2-94:RR:NC:SP:230 J82584


TARIFF NO.: 9406.00.4000

Mr. Kerry Baran
Canada Japan Woodworks Ltd.
805 Crowley Avenue
Kelowna, BC
Canada V1Y 7G6

RE: The tariff classification of prefabricated building kits from Canada.

Dear Mr. Baran:

In your letter dated March 28, 2003, you requested a tariff classification ruling. Photos, diagrams and component samples accompanied your inquiry.

The ruling was requested on small, prefabricated wooden buildings intended for use as sheds, garages or recreational structures. Each building will be imported in the form of a kit consisting of pre-cut, factory-built components that merely have to be assembled together, without further work, after importation into the United States. The buildings will be offered in widths of 8, 10, 12 and 14 feet. Common lengths will be 10 feet and 20 feet.

The walls and roofs of the buildings will be supplied in the form of factory-built sections, i.e., panels, small portions of which were submitted as samples for our examination. The wall panels consist of nailed SPF 2 x 4 frames over which simulated “log siding” has been stapled and glued. (The simulated “log siding” consists of wooden boards, each continuously shaped along its face to impart the convex appearance of a log.) Windows will be factory installed in some panels. Door panels are constructed in the same fashion with “shed” or “cabin” style doors, pre-hung complete with hardware. The roof panels consist of SPF 2 x 4 frames over which OSB sheathing has been stapled. You have provided the following explanation of how the product will be shipped and subsequently assembled in the U.S.:

The factory built panels will be shipped as a complete set. The number of panels will vary depending on the size of the building. The panels are assembled at the job site. Two panels are screwed together to form a corner. Then additional panels are screwed to the first corner section until the wall perimeter is complete. Gable end panels are then screwed onto the tops of the front and back walls. A pre-cut ridge beam is fastened to the gable ends. Roof panels are attached with screws to each other, the ridge beam and the wall panels. Pre-cut fascia trim is finally added. No cutting of materials is necessary for the assembly of the building.

Buildings requiring stronger roof structures for high load applications will be supplied with factory built trusses and pre-cut sheathing rather than a ridge beam and roof panels. Wall panels will remain the same as above.

You state that a typical basic prefabricated kit for a 12’ wide by 20’ long building will include the following items:

8 pcs. side wall panels 2 pcs. pre-cut ridge beams 2 pcs. front wall panels 1 pc. truss—factory built 2 pcs. back wall panels 1 pc. decorative trim 1 pc. door panel 8 pcs. pre-cut fascia boards (angle cuts on some ends) 4 pcs. gable end panels 6 pcs. pre-cut 2x4 (top wall plates to bind panels) 14 pcs. roof panels 1 pkg. hardware (3” screws, truss clips, 1½” screws) 2 pcs. roof supports 1 pc. assembly instructions

You indicate that customers will also have the choice of adding any of the following options to their factory-built kits:

Asphalt shingles, cedar shingles or pre-cut metal for finishing the roof. Factory installed windows in any wall panel. Foundation, consisting of cut-to-length, pressure-treated 2x6 lumber, cut-to-size plywood floor decking, fasteners and assembly instructions.

You indicate further that each building kit will be shipped as a unit, and that multiple units may be shipped on one truck.

Note 4 of chapter 94, HTSUS, states:

For the purposes of heading 9406, the expression “prefabricated buildings” means 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.

General Rule of Interpretation (“GRI”) 2(a) of the HTSUS states as follows:

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.

As described above, the subject articles consist of factory-built panels and other components which are ready for assembly, without cutting or further fabrication, on site. Each kit contains all the components required to erect a complete or largely complete building. Whether imported with or without options, each kit, in our view, will exhibit the essential character of a prefabricated building. Thus, in light of the Chapter Note and General Rule cited above, we find that the kits are within the scope of Heading 9406, HTSUS.

Accordingly, the applicable subheading for the subject building kits will be 9406.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prefabricated buildings: of wood. The general rate of duty will be 2.6%.

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: