&&According to the documentation provided, the product is a portable restroom semi-trailer (6 stalls) 8' X 17' with 3 stalls on the women's side (including a double-sink vanity) and a 1stall/2 standing urinaries (with one sink) on the men's side. It has a 650 gal waste tank, a 150 gal fresh water tank with pump, 4 stabilizing jacks, a 2.5 gal electric water heater, a 750W electric cab mount heater with wall thermostat, insulation (part of a winter package), paper towel dispensers, shelves and LED lights. The outside of the semi-trailer shows 2 foldable metal staircases. The trailer is supported by 2 sets of wheels (at the rear of the trailer) and is designed to be coupled at the front to a motor vehicle.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 9406.90.90.10. This tariff classification number is incorrect.&&&&The product corresponds to the description of "semi-trailer" found in the Explanatory Note (EN) to Heading 87.16, under (A) as it is designed to be towed by motor vehicles through a coupling device, to transport goods (the restroom and its supplies) and possesses wheels at the rear only. More specifically, the product is akin to other trailers shown under (5) in the EN to Heading 87.16 such as library and exhibition trailers.&&