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NY J83617

May 20, 2003

CLA-2-94:RR:NC:2:230 J83617


TARIFF NO.: 9406.00.4000

Mr. Mike Daly
Livingston International Trade Services, Inc. 100 Walnut Street
Champlain, NY 12919

RE: The tariff classification of a prefabricated dwelling from Canada

Dear Mr. Daly:

In your letter dated April 9, 2003, on behalf of your client, Habitaflex, Maisons Laprise, you requested a tariff classification ruling.

The ruling was requested on a collapsible prefabricated dwelling referred to as the Habitaflex. Descriptive literature and a video tape were submitted. The Habitaflex is a complete house designed primarily as a recreational home with 392 square feet of living space. It is composed essentially of wood. It is completely finished with four rooms and a bath and has all electrical and plumbing integrated in the walls.

The Habitaflex is fully manufactured in the factory. It is then collapsed or folded for shipment utilizing a system of levers. It is shipped on one truck as one folded package measuring 8’ wide by 19’ long by 10’6” high. After importation, it is stated to be easily set up in a few hours. Most of the installation is by means of the levers which unfold and expand the floor, walls and roof of the house. The rest of the parts for assembly are stored inside the folded house package.

The Habitaflex is a structure built in the factory. It meets the description of a prefabricated building of heading 9406, Harmonized Tariff Schedule of the United States (HTSUS). Note 4 to 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 and worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

The applicable subheading for the Habitaflex collapsible dwelling will be 9406.00.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for prefabricated buildings, of wood. The general rate of duty will be 2.6 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 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

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