The tariff classification of a prefabricated sun room fromCanada

NY 884535 April 22, 1993 CLA-2-94:5:N:N8:230 884535 CATEGORY: Classification TARIFF NO.: 9406.00.8030 Mr. Daniel Klestorny 4107 Quaker Hill Dr. Mississauga, Ontario L5C 3M2 RE: The tariff classification of a prefabricated sun room from Canada Dear Mr. Klestorny: In your letter which was received on April 1, 1993 you requested a tariff classification ruling. The ruling was requested on a prefabricated Florida room or sun room. The sun room consists of a roof, walls, windows, skylights and a door. The roof and walls have an aluminum exterior, a paneling interior and durafoam insulation in the middle. The aluminum comprises approximately 50 percent of the value, the glass 30 percent and the insulation 10 percent. A brochure shows that the rooms attach to existing houses. The applicable subheading for the sun room will be 9406.00.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings, of metal, other. The rate of duty will be 5.7 percent ad valor em. Goods classifiable under subheading 9406.00.8030, HTS, which hays originated in the territory of Canada, will be entitled to a 2.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport