CLA-2-39:OT:RR:NC:N4:421
Ms. Geraldine Saw
All Seasons Harvest LLC
11316 25th Street SE
Lake Stevens, WA 98258
RE: The tariff classification of greenhouses and cold frames from China
Dear Ms. Saw:
In your letter dated March 8, 2012, you requested a tariff classification ruling.
Photographs were provided with your letter. The greenhouse consists of an aluminum frame and polycarbonate panels. The cold frame also consists of an aluminum frame wwwith polycarbonate panels. The greenhouse and cold frames are imported in an unassembled condition. They are intended to provide a favorable environment for the growth of plants and flowers. The applicable subheading for the greenhouse and the cold frames will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
In the alternative, machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the greenhouse and cold frames would be classifiable in subheading 9817.00.5000, HTSUS, and would be free of duty.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division