CLA-2-94:OT:RR:NC:2:230
Mr. Solomon Sarang
Central Purchasing LLC dba Harbor Freight Tools
26541 Agoura Rd.
Calabasas, CA 91302
RE: The tariff classification of greenhouses from China
Dear Mr. Sarang:
In your letter, dated July 8, 2014, you requested a tariff classification ruling. The ruling was requested on two greenhouses from China. Product literature, assembly instructions, and photos were submitted for our review.
The two greenhouses measure 12’ (L) x 10’ (W) x 10’3” (H) and 8’5” (L) x 6’3” (W) x 6’5” (H), respectively, and are made of similar constructions. Each is constructed of an aluminum frame with transparent polycarbonate panels that form the wall, roof, and door surfaces. Both have sliding doors, roof vents, and sturdy metal foundation frames. Both greenhouses are designed to be durable structures that are securely anchored in the ground with gravel, concrete, and/or wood anchors. Each is imported in complete condition for retail sale and ready for assembly on-site. You note that the greenhouses cannot be easily disassembled without damage.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Note 4 to Chapter 94 defines the expression "prefabricated buildings" to mean “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 greenhouses, which are freestanding, substantial, and generally permanent structures which withstand the elements, meet this definition. They are classifiable by the metal framing which gives them their form, function, and stability.
The applicable subheading for the greenhouses will be 9406.00.8020, HTSUS, which provides for Prefabricated buildings: Other: Of metal: Greenhouses: Other. 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division