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The tariff classification of container houses from China
Issued January 8, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N047288 (January 8, 2009)
Tariff classification
HTS codes: 9406.00.8030
Headings: 9406
Product description
Twenty-foot and forty-foot steel containers are permanently modified by installing PVC windows, a steel entry door, insulation, interior plywood wall panels, wood flooring, electrical outlets, lighting and ventilation (fan or air conditioning). The ends of the containers are enclosed by the interior wall panels and are no longer suitable for loading merchandise. The entry door is located in the middle of one side of the container. The converted container houses will be used primarily on construction sites as offices and other worksite accommodations.
CBP rationale
The applicable subheading for the converted container houses 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).
Full text
N047288 January 8, 2009 CLA-2-94:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 9406.00.8030 Ms. Sharon G. Garcia Kuehne & Nagel, Inc. 7850 NW 25th St. Miami, FL 33122 RE: The tariff classification of container houses from China Dear Ms. Garcia: In your letter dated December 17, 2008, on behalf of your client, Roberts-Hedberg Inc., you requested a tariff classification ruling. The ruling was requested on container houses, consisting of shipping containers that have been converted into prefabricated buildings. Photographs and descriptive literature were submitted. Twenty-foot and forty-foot steel containers are permanently modified by installing PVC windows, a steel entry door, insulation, interior plywood wall panels, wood flooring, electrical outlets, lighting and ventilation (fan or air conditioning). The ends of the containers are enclosed by the interior wall panels and are no longer suitable for loading merchandise. The entry door is located in the middle of one side of the container. The converted container houses will be used primarily on construction sites as offices and other worksite accommodations. The applicable subheading for the converted container houses 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/. 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
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