The tariff classification of cedar barrel saunas and barrel wine cellars from Canada

NY M81553 April 26, 2006 CLA-2-94:RR:NC:2:230 M81553 CATEGORY: Classification TARIFF NO.: 9406.00.4000 Mr. David A. Byers Barrel Enterprises Inc. 56 Marble Street Four Corners, Sussex, N.B. E4E-3P9 Canada RE: The tariff classification of cedar barrel saunas and barrel wine cellars from Canada Dear Mr. Byers: In your letter dated March 20, 2006 you requested a tariff classification ruling. The ruling was requested on several structures and products made of cedar staves. Descriptive literature was submitted. The first products to be classified are unassembled cedar barrel saunas. The barrel saunas, when assembled, are 6 feet in diameter. There are two basic styles of barrel saunas, a horizontal barrel style and a vertical barrel style. The horizontal style consists of a barrel shaped structure erected on its side on top of cradle-like joists. The walls of this style are composed of cedar staves, 1-1/2” thick x 6” wide, with ball and socket joint edges and with a dado groove across the width near both ends. Preassembled wall panels, which have a wood entry door and a window, fit into the dado grooves. The cedar stave walls are tightened with steel hoops. The length of a horizontal barrel sauna may vary from 4 to 16 feet; however, the standard length is 6 feet. The vertical style sauna consists of an upright barrel shaped structure, 6 feet in diameter and 7 feet high. It has a clear ¼” thick acrylic bubble roof on top. The walls of this style are composed of cedar staves, 1-1/2” thick x 6” wide, with ball and socket joint edges and with a dado groove across the width near one end. A circular wood floor mounted on joists fits in the groove. In addition, some of the wall staves are cut to allow for an entry door. Both styles of saunas have benches, designed to fit and be mounted on the walls, and an electric heater with rocks. The saunas accommodate at least two people comfortably. The next products to be classified are barrel wine cellars. The wine cellars are walk-in barrel shaped enclosed structures for storing wine bottles. They may be shipped assembled or unassembled. They consist of 6 foot diameter barrels made of cedar staves. The barrels are mounted horizontally on cradle-like joists. Various barrel lengths from 4 feet to 18 feet are available. Specially fitted wooden wine racks are mounted on either the flat circular end wall or on the curved side walls. The wine cellar has electrical lighting, an entry door in one end wall, and enough floor space inside for a person to move around in and organize the wine bottles. The applicable subheading for the barrel saunas and barrel wine cellars described above will be 9406.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prefabricated buildings of wood. The general rate of duty will be 2.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You also requested a classification on wooden hot tubs and a barrel yurt. We need additional information in order to give a classification ruling on these products. Your request for a classification ruling on the hot tubs (both the wood-stove and the electric hot tub) should include a description of all the components that will be imported with the tubs and how these function “to massage away aches and pains,” as stated in the literature submitted. Your request for a classification ruling on the barrel yurt should include a detailed description of the roof. In what shape and condition is the vinyl coated polyester sheeting imported in and how is it applied? Please clarify why the rafters are not included. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request for a classification of these products, please include a copy of this letter and all of the material that we have returned to you. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division