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NY R02436

September 8, 2005

CLA-2-94:RR:NC:2:230 R02436


TARIFF NO.: 9406.00.8030

Mr. Thiranan Tim
Raytheon Company
Space and Airborne Systems
2000 E. El Segundo Blvd.
El Segundo, CA 90245

RE: The tariff classification of an expandable shelter from the United Kingdom

Dear Mr. Tim:

In your letter dated August 15, 2005 you requested a tariff classification ruling.

The ruling was requested on an expandable shelter made of metal. Descriptive literature was submitted. The shelter is a 20’ long rectangular housing unit that expands widthwise to three times its size. In its unexpanded form it resembles a shipping container with windows and doors. The walls, floor and ceiling of the shelter are constructed of insulated aluminum sandwich panels. The shelter is fully prefabricated and is easily transported and installed. The literature describes the product as rugged interconnectable military shelters with numerous optional features. You state that the expandable shelter will be imported to house computer equipment.

We agree with your opinion that the expandable shelter meets the description of “prefabricated buildings” found in Chapter Note 4 of Chapter 94, Harmonized Tariff Schedule of the United States, which 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.

The applicable subheading for the expandable shelter described above will be 9406.00.8030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for prefabricated buildings, of metal, other. The rate of duty will be 2.9 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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