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The tariff classification of steel garden sheds, garages, carports, aviaries and kennels from Australia
Issued December 22, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 817020 (December 22, 1995)
Tariff classification
HTS codes: 7308.90.9590, 9406.00.8030
Product description
The garden sheds and other structures are manufactured from resin coated ribbed steel sheeting. The sheds and garages contain walls, doors and roofs and are available in various sizes. The carports are basically roofs or coverings supported by steel frames. The aviaries and kennels are large walk-in cages with doors and roofs.
CBP rationale
The applicable subheading for the garden sheds and garages will be 9406.00.8030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other prefabricated buildings of metal. The applicable subheading for the carports, aviaries and kennels will be 7308.90.9590, HTSUSA, which provides for other structural units, of iron or steel.
Full text
NY 817020 December 22, 1995 CLA-2-94:RR:NC:GI:230 817020 CATEGORY: Classification TARIFF NO.: 9406.00.8030; 7308.90.9590 Mr. Rudy Davis Focused Marketing, Inc. 612 Belle Isle Avenue Belleair Beach, FL 34634 RE: The tariff classification of steel garden sheds, garages, carports, aviaries and kennels from Australia Dear Mr. Davis: In your letter dated November 15, 1995 you requested a tariff classification ruling. The request was made on behalf of the manufacturer, Absco Industries of Australia, whom you represent as the United States agent. The products to be classified are prefabricated free-standing sheds, garages, carports, aviaries and kennels. A brochure and a sample swatch of steel were submitted. The garden sheds and other structures are manufactured from resin coated ribbed steel sheeting. The sheds and garages contain walls, doors and roofs and are available in various sizes. The carports are basically roofs or coverings supported by steel frames. The aviaries and kennels are large walk-in cages with doors and roofs. The applicable subheading for the garden sheds and garages will be 9406.00.8030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other prefabricated buildings of metal. The rate of duty will be 5.1 percent ad valorem. Effective January 1, 1996, the rate of duty will be 4.6 percent ad valorem. The applicable subheading for the carports, aviaries and kennels will be 7308.90.9590, HTSUSA, which provides for other structural units, of iron or steel. The rate of duty will be 5.1 percent ad valorem. Effective January 1, 1996, the rate of duty will be 4.6 percent ad valorem. There are no quotas or other special requirements governing the importation into the United States of these products. Normal import requirements such as the country of origin marking requirement apply. This ruling is being issued under the provisions of Section 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 Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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