The tariff classification of Bliss Mobil housing units from The Netherlands

N298181 July 19, 2018 CLA-2-94:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 9406.90.0030 Mr. David Ronsen ACELA Truck Company 540 Business Hub Drive Belgrade, MT 59714 RE: The tariff classification of Bliss Mobil housing units from The Netherlands Dear Mr. Ronsen: In your letter, dated June 21, 2018, you requested a binding classification ruling. The ruling was requested on a Bliss Mobil housing unit. Product documentation and photos were submitted for our review. The Bliss Mobil housing unit is constructed from a steel-framed shipping container-like shell. The Bliss Mobil website identifies that the units may measure from 11-20 feet in length. The unit functions as a domicile, and even the smallest version is outfitted with windows, a door, an external retractable staircase, solar panels, a bathroom, sink, and cooking equipment. The housing unit is designed to be placed on and affixed to a truck – an “expedition vehicle” – bed, or can be placed on an immobile footing and used as a self-contained home unit. The unit is designed to be detachable from a vehicle and moveable by truck, train, ship, or plane. There is no requirement that the Bliss Mobil unit remain attached to a vehicle or trailer, and it can be easily moved by overhead crane or forklift.  The website plainly states that “(a)s the unit is completely self-supporting, the Bliss Mobil unit can be placed on a secure footing or blocks and used as a fully functioning home.” The Bliss Mobil units may be outfitted with several features that are not standard equipment, such as televisions, washing machines, grills, vacuum cleaners, exterior cargo holders, lifting jacks, ovens, refrigerators, towel heaters, computer monitors, stereo equipment, fire extinguishers, and the like. Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), states that “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 accommodation, offices, schools, shops, sheds, garages or similar buildings”.  The Bliss Mobil home unit meets this definition.  It is entered fully assembled and ready to use, it is a building that may be mobile or immobile, and functions as housing.  The Bliss Mobil unit is a prefabricated building. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The ENs to heading 9406, HTSUS, state that “(t)he buildings of this heading may or may not be equipped. However, only builtin equipment normally supplied is to be classified with the buildings. This includes electrical fittings (wiring, sockets, switches, circuitbreakers, bells, etc.), heating and air conditioning equipment (boilers, radiators, air conditioners, etc.), sanitary equipment (baths, showers, water heaters, etc.), kitchen equipment (sinks, hoods, cookers, etc.) and items of furniture which are built in or designed to be built in (cupboards, etc.).” Therefore, any additional components must be identified and classified separately. This includes the non-standard features listed above. The applicable subheading for the Bliss Mobil home unit is 9406.90.0030, HTSUS, which provides for “Prefabricated buildings: Other: Of metal: Other”.  The rate of duty will be 2.9% 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 https://hts.usitc.gov/current. 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division