CLA-2-94:OT:RR:NC:1:230
Ms. Maurine Cecil
Western Overseas Corp.
10731-B Walker St.
Cypress, CA 90630
RE: The tariff classification steel sheds and cabinets from China
Dear Ms. Cecil:
In your letter, dated March 27, 2017, you requested a binding tariff classification ruling on behalf of your client, Stratco U.S., Inc. The ruling was requested on steel sheds and cabinets for home use. Photos and product information were submitted for our review and will be retained for reference.
The ruling addresses two categories of products in various designs and sizes. The first category is metal garden sheds, imported complete but requiring assembly. These are made from corrugated steel, have walls, roofs, and sliding or hinged doors, and use the ground as a base/floor. The sheds range in size from 1.86m (W) x 0.85m (D) x 1.90m (H – walls) to 3.63m (W) x 3.63m (D) x 1.90m (H – walls). Each shed is designed for a human to enter and utilize the interior space. The second category is cabinets which also range in style and size, with most measuring approximately 1.85m high. The cabinets have single or double hinged doors, interior shelves or compartments, and some are open shelves without doors. Each is designed for placement on the floor. The cabinets and shelves do not accommodate human entry.
Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), defines “prefabricated buildings” as “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.” Sheds are specifically named in this list. Therefore, the garden sheds qualify as prefabricated buildings.
The applicable subheading for the steel garden sheds will be 9406.90.0030, HTSUS, which provides for Prefabricated buildings: Other: Of metal: Other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the steel shelves and cabinets will be 9403.20.0021, HTSUS, which provides for Other furniture and parts thereof: Other metal furniture: Household: Other: Other. The rate of duty will be free.
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 the 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