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NY J83629

May 19, 2003

CLA-2-44:RR:NC:2:230 J83629


TARIFF NO.: Various

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

RE: The tariff classification of a wooden frame panel house kit from Canada; applicability of subheading 9406.00.40, HTSUS

Dear Mr. Daly:

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

The ruling was requested on a house kit described as a “Ready-to-Build” pre-manufactured panel home. Descriptive literature, a shipping list and several video cassettes were submitted.

The Laprise house kit includes all of the materials necessary to build a home. The materials will be shipped on several trucks, which will be imported at the same time. The materials include beams, lumber, plywood, insulation, gypsum board, windows, doors, vinyl siding, asphalt shingles, hardware, assembled roof trusses and assembled wall sections. The assembled exterior wall sections are 4’ or 8’ long panels consisting of plywood assembled with wall studs and insulation. The assembled interior wall sections consist of wall frames composed of 2” x 4” lumber. The wall sections are numbered to indicate where each piece is to be placed in the construction of the house.

You believe that the Laprise wood panel house kit is classifiable as a prefabricated building in subheading 9406.00.40, Harmonized Tariff Schedule of the United States (HTSUS). You state that it meets the requirements of a prefabricated house because it contains assembled wall panels, assembled roof trusses and cut-to-size material.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.

Heading 9406 provides for prefabricated buildings. 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. (Emphasis added.)

The expression “finished in the factory or put up as elements” refers to structures built in factories. In order to be classified as a prefabricated building of heading 9406, a house package must consist essentially of assembled or unassembled houses built at the factory.

A review of the literature, shipping list and videos indicates that the subject wood frame panel house kit consists of a collection of materials, including pre-assembled parts, used to build a house at the site. The assembled roof trusses, the partially assembled exterior wall panels and the assembled interior framework sections facilitate the construction of the house at the site. However, the pre-assembled parts do not give the subject house kit the essential character of a prefabricated building for purposes of heading 9406, HTSUS.

We refer to previous rulings concerning house packages with pre-assembled wall sections, HQ 962347 of November 19, 2001 and NY I87008 of November 5, 2002. The pre-assembled wall sections did not transform these packages of materials into prefabricated buildings.

The Laprise wood panel house kit is not classifiable as a prefabricated building in heading 9406, HTSUS. All of the materials, including the pre-assembled wall sections, are classifiable separately under their applicable tariff provisions.

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 and origin 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

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