CLA-2-94:OT:RR:NC:N5:130
Ms. Danielle E. Morrow
Leisure Time Products
3305 Airport Drive
Pittsburg, KS 66762
RE: The tariff classification prefabricated structure from China
Dear Ms. Morrow:
In your letter, dated April 22, 2026, you requested a binding tariff classification ruling. Product information
and pictures were submitted for our review.
The product under consideration is a prefabricated steel structure that you state is “marketed as a
sunroom/greenhouse hybrid.” You indicate that the structure has a metal roof and walls, screened window
panels on all sides (with removable windows), and an electric exhaust fan for ventilation. There is no floor;
presumably an outdoor patio forms the floor of the structure, when assembled. There are brackets for bolting
the structure to the ground. The steel is powder-coated and finished to appear like wood. You state that
growing benches are included, but they are not reflected in the photographs. The unit is shipped in an
unassembled condition and is designed to be free-standing. You remark that “The structure is designed to
provide a semi-controlled environment suitable for plant cultivation as well as general outdoor use.”
Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS) defines “prefabricated
buildings”:
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 instant units are similar to sheds, are finished in the factory, and are entered as self-contained structures
to be installed on a patio or backyard surface. The units meet the definition of prefabricated buildings.
You suggest that the units are classifiable under 9406.10.0000, HTSUS, which provides for prefabricated
buildings of wood. We disagree. While the unit is a prefabricated building and has the appearance of wood,
you indicate that the structure is steel. Therefore, it is classified as a prefabricated building of metal. While
you describe the unit as a “sunroom/greenhouse hybrid”, there is nothing about the unit that dedicates it for
horticultural use or for use as a greenhouse, as opposed to any other use, such as gathering, lounging, or
eating. Therefore, it will not be classified as a greenhouse.
The applicable subheading for the prefabricated building structures will be 9406.90.0130, HTSUS, which
provides for Prefabricated buildings: Other: Of metal: Other. The general rate of duty will be 2.9 percent ad
valorem.
If the growing benches are not built-in, they are classifiable separately. The Explanatory Notes to the
Harmonized System for heading 9406 explain:
…only built-in 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.).
You ask in your request whether the structures are classifiable under subheading 9817.00.5000, HTSUS,
which provides for Machinery, equipment and implements to be used for agricultural or horticultural
purposes. We are unable to issue a determination at this time. Section 177.7 of the Customs Regulations (19
C.F.R. §177.7) provides that “No ruling letter will be issued with respect to any issue which is pending
before the United States Court of International Trade, the United States Court of Appeals for the Federal
Circuit or any court of appeal therefrom.” The classification determination may be impacted by Northern
Tool & Equipment Co. v. United States, Ct. No. 22-00197, currently pending before the Court of
International Trade. When the issue before the Court of International Trade is completed, you may resubmit
your request. We otherwise direct you to review the Customs and Border Protection Informed Compliance
Publication on Agricultural Actual Use Provisions at
https://www.cbp.gov/document/publications/agricultural-actual-use-provisions.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division