The tariff classification of a prefabricated public restroom facility from New Zealand

N008984 April 27, 2007 CLA-2-94:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 9406.00.8030 Mr. Louis A. Herrera Exeloo East, LLC 2596 South Cobb Drive Smyrna, GA 30080 RE: The tariff classification of a prefabricated public restroom facility from New Zealand Dear Mr. Herrera: In your letter dated March 22, 2007 you requested a tariff classification ruling. The ruling was requested on “Automated Public Toilets (APT)” to be imported from New Zealand. Automated Public Toilets are prefabricated public restroom facilities that will be permanently installed in public areas. You refer to your website, www.exelooeast.com, for additional information. The APT are free-standing buildings with a roof, a floor, walls and a door. They are equipped generally with an automatic flushing toilet, an automatic sink and related sanitary furnishings. They also feature automatic cleaning, locking and exterior monitoring capabilities. According to your website, the APT are constructed of stainless steel exterior wall and roof frames, exterior cladding of heavy gauge stainless steel or pre-coated aluminum panels, interior walls of steel panels lined with baked porcelain, fiberglass ceiling, a pre-cast reinforced concrete floor covered with non-slip ceramic tiles and an aluminum or steel door. Based on this description, the APT are primarily made of metal. The applicable subheading for the APT prefabricated public restrooms, described above, will be 9406.00.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prefabricated buildings, of metal, other (than greenhouses). The rate of duty will be 2.9 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 concession for the elimination or reduction of duty because of various reasons, such as, that your company is the only distributor of the APT in the United States. The U.S. Customs and Border Protection (CBP) is the Agency that administers the Tariff Act of 1930, as amended (HTSUS). However, CBP does not have the authority to promulgate laws, which includes the elimination or reduction of duty rates. 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