The tariff classification of "complete house packages" from Canada.Subheading 9406.00.40. Chapter 94, Note 4.

NY C88342 June 18, 1998 CLA-2-94:RR:NC:2:230 C88342 CATEGORY: Classification TARIFF NO.: 9406.00.4000 Mr. Ben L. Sims Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of "complete house packages" from Canada. Subheading 9406.00.40. Chapter 94, Note 4. Dear Mr. Sims: In your letter dated May 18, 1998, on behalf of Maple Homes Canada Ltd., you requested a tariff classification ruling. The ruling was requested on "complete house packages." Descriptive literature on several style of houses and a brochure on various accessories were included. In addition, blueprints and a detailed quotation for one representative house package were submitted. The house package consists of all the materials necessary to build a particular house at a site. The materials include lumber (mostly in standard sizes), plywood sheathing, windows, doors, stairs, flooring material, insulation, mouldings and other parts and materials necessary to make a complete house. In order to be classified as prefabricated building in subheading 9406.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), a product has to meet the definition of "prefabricated buildings" in Chapter 94, Note 4 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 accomodation, offices, schools, shops, sheds, garages or similar buildings. A review of the materials in the representative house package to be imported shows that this house package is neither a building finished at the factory nor elements or structures (e.g., walls or trusses) built at the factory. The house package is a collection of materials needed in the construction of a house. The materials in the house package do not have the essential character of prefabricated buildings. The house package is not classifiable as a prefabricated building in subheading 9406.00.4000, HTSUS. The materials in the house package are separately classifiable. 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