The tariff classification of log homes from Finland

NY 882889 March 10, 1993 CLA-2-94:S:N:N8:230 882889 CATEGORY: Classification TARIFF NO.: 9406.00.4000 Ms. Sari Saarelainen Honka Log Homes 1101 Skyway Drive Annapolis, MD 21401 RE: The tariff classification of log homes from Finland Dear Ms. Saarelainen: In your letter dated February 4, 1993 you requested a tariff classification ruling. The ruling was requested on prefabricated log homes and on wooden fixtures and furniture. Booklets showing various models of homes were submitted. The homes are made from notched and drilled pine logs. The applicable subheading for the prefabricated log homes will be 9406.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings, of wood. The duty rate will be 5.1 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on any appliances, fixtures or furniture. Your request for a classification ruling should include detailed descriptions including pictures of specific products to be imported. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport