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The tariff classification of greenhouses from England.
Issued April 22, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C85807 (April 22, 1998)
Tariff classification
HTS codes: 9817.00.5000, 9406.00.8020
Product description
The ruling was requested on "Hartley Botanic" greenhouses, which are complete buildings in which numerous kinds of plants may be grown. As shown in an illustrated brochure accompanying your inquiry, the greenhouses in the "Hartley Botanic" line have walls and roofs made of glass panes fitted within a stainless steel and aluminum framework. Brickwork or stonework is used for the base or foundation. For the purposes of this ruling, it is assumed that the greenhouses will be stand-alone units for private use, and that they will be imported with usual heating and ventilation systems.
CBP rationale
The applicable subheading for the "Hartley Botanic" greenhouses will be 9406.00.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings: greenhouses of metal, other than commercial.
Full text
NY C85807 April 22, 1998 CLA-2-94:RR:NC:SP:230 C85807 CATEGORY: Classification TARIFF NO.: 9406.00.8020; 9817.00.5000 Mr. Joseph M. Hickson, Jr. Private Garden Greenhouse Systems Div. Hampden Structural Systems, Inc. P.O. Box 600 Hampden, MA 01036 RE: The tariff classification of greenhouses from England. Dear Mr. Hickson: In your letter dated March 26, 1998, you requested a tariff classification ruling. The ruling was requested on "Hartley Botanic" greenhouses, which are complete buildings in which numerous kinds of plants may be grown. As shown in an illustrated brochure accompanying your inquiry, the greenhouses in the "Hartley Botanic" line have walls and roofs made of glass panes fitted within a stainless steel and aluminum framework. Brickwork or stonework is used for the base or foundation. For the purposes of this ruling, it is assumed that the greenhouses will be stand-alone units for private use, and that they will be imported with usual heating and ventilation systems. The applicable subheading for the "Hartley Botanic" greenhouses will be 9406.00.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings: greenhouses of metal, other than commercial. The rate of duty will be 3.5%. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual-use requirements of Section 10.131-139 of the Customs Regulations, the greenhouses would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. You noted in your letter that occasionally, parts or components for the greenhouses may be imported separately. Since there is no HTS provision for parts of prefabricated buildings/ greenhouses, such items will be classifiable under their appropriate individual headings in the tariff schedule. 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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