The tariff classification of prefabricated medical buildings from Austria.

NY C86564 May 5, 1998 CLA-2-94:RR:NC:SP:230 C86564 CATEGORY: Classification TARIFF NO.: 9406.00.8030 Mr. Wolfgang Tweraser Tweraser Enterprises Inc. 801 Brickell Ave., Suite 900 Miami, FL 33131 RE: The tariff classification of prefabricated medical buildings from Austria. Dear Mr. Tweraser: In your letter dated March 31, 1998, you requested a tariff classification ruling. The item in question, known as "Medserve 2000," is a fully equipped prefabricated modular building designed to be erected quickly to create a "health post" (medical examination/treatment center) in remote areas. Literature and an informational video cassette accompanying your inquiry indicate that the unit is a box-like building made of plastic-coated steel panels supported by a steel framework. It is said to be delivered in disassembled "flatpack" form, and can be set up within eight days. For the purposes of this ruling it is assumed that the "Medserve 2000" will be imported complete in one shipment. Although the unit is supplied with all furnishings and equipment necessary to allow immediate use by doctors and their patients, the only equipment that can be included with the building for tariff classification purposes is as follows: water piping, boiler, sanitary fittings, electrical switchgear, conduits, wiring & fittings, and items of furniture which are built in or designed to be built in. All other equipment (such as loose furniture, surgical instruments, etc.) will be separately classifiable under the appropriate individual tariff provisions. The applicable subheading for the "Medserve 2000," including only the building itself and the limited amount of equipment outlined above, will be 9406.00.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings of metal, other than greenhouses. The rate of duty will be 3.5%. 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 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division