Portable Garden Gazebos

HQ 082489 October 31 1988 CLA2:CO:R:C:G 082489 JAS CATEGORY: Classification TARIFF NO.: 653.00; 7308.90.90 Mr. Nicholas Coppel Embassy of Australia Office of the Minister (Commercial) 1601 Massachusetts Ave., N.W. Washington, D.C. 200362273 RE: Portable Garden Gazebos Dear Mr. Coppel: In your letter of June 24, 1988, reference 206/1/47, you inquire as to the tariff status of portable garden gazebos from Australia. A brochure was enclosed. You indicate that a shipment of these gazebos was classified by Customs officers at Los Angeles under the provision for other structures and parts of structures, of base metal, in item 653.00, Tariff Schedules of the United States (TSUS). The gazebos were apparently found to be in chief value of the base metal components. Merchandise so classified is covered by the United StatesAustralia steel arrangement. The appropriate export certificate has been provided and the merchandise released from Customs custody. We will therefore treat this as a ruling request with respect to a prospective transaction, in accordance with section 177.1(a), Customs Regulations. The articles in question come in 8 ft. x 8 ft. and 8 ft. x 12 ft. kits. The frame consists of polyester coated steel tubular sections with canopies of nylon, canvas, and raffia (palm) fiber fabric. The gazebos are advertised for indoor use in restaurants and hotels to afford a sense of privacy while dining, and for outdoor use in gardens, around pools, and on decks and patios to provide shade.   2  The common meaning of the term "structure" is somewhat broad, so that we have previously regarded certain assemblies joined together to make enclosures of some sort, as structures for tariff purposes. For example, we have classified articles such as a tarpaulin building, consisting of galvanized steel tubes covered by a woven nylon fabric, and an outside frame screen house, essentially similar in configuration, both in chief value of base metal, under the provision for structures and parts of structures. In addition, the Brussels Tariff Nomenclature (BTN) is often cited as a source of legislative history for a tariff provision where there is a similarity between the BTN heading and the TSUS provision. Explanatory notes under BTN Heading 73.21, which sufficiently parallels the language of item 653.00, TSUS, lists kiosks  compellingly analogous to the gazebos in question  among the included articles. The gazebos, presumed to be in chief value of the tubular steel frame, are therefore classifiable under the provision for structures and parts of structures, of base metal, in item 653.00, TSUS, dutiable at the rate of 5.7 percent ad valorem The Harmonized Tariff Schedule of the United States Annotated (HTSUSA), will become the tariff code of the United States on January 1, 1989. The gazebos will be classifiable in subheading 7308.90.90, Structures and parts of structures of iron or steel: Other. This represents the current position of the Customs Service on the classification of this merchandise. However, if this provision changes prior to January 1, 1989, this advice may not continue to apply. Sincerely, John Durant, Director Commercial Rulings Division