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NY K81547




December 29, 2003
CLA-2-94:RR:NC:SP:230 K81547

CATEGORY: CLASSIFICATION

TARIFF NO.: 9406.00.8090

Mr. Brad G. Letson
Link + Corporation
4380 Wellington Road South (Suite 10)
London, Ontario
CANADA N6E 2Z6

RE: The tariff classification of small prefabricated buildings (heavy-duty sheds) used to house telecommunications equipment, from Canada.

Dear Mr. Letson:

In your letter dated November 20, 2003, you requested a tariff classification ruling on behalf of Marconi Communications Canada (St. Thomas, Ontario).

The ruling was requested on “concrete universal enclosures,” also known as “walk-in cabinets.” These articles are small, windowless, prefabricated buildings said to be used for “remote telecommunication electronics,” i.e., as substation-type outdoor shelters for electrical equipment.

Literature and photos submitted with your inquiry suggest that the enclosures will be supplied in various sizes/designs with a choice of different finishing materials. However, it appears that all versions will have the same type of basic structure, consisting of rebar-reinforced concrete walls, floor and ceiling. A full-size door allows access by workmen. Each enclosure will also incorporate certain built-in equipment such as HVAC/ventilation system, cabinets, bay mountings, electrical panel and fittings. You have stated that the units will be imported complete, in condition ready to be installed on site.

The applicable subheading for the above-described “concrete universal enclosures” (“walk-in cabinets”) will be 9406.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) prefabricated buildings. The general rate of duty will be 2.9%.

In the event that the enclosures are imported with additional items (e.g., telecommunications apparatus, loose furniture, etc.) of a kind not normally included as built-in equipment, this ruling will not apply to such items. Those articles would be subject to separate classification in their respective tariff provisions.

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 Bureau of Customs and Border Protection.

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.

Sincerely,

Robert B. Swierupski
Director,

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