M86177 M8 Ruling Active

The tariff classification of a greenhouse from China.

Issued September 22, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The cover is made of an open weave textile fabric laminated on both sides with a thick, clear layer of plastic sheeting that is visible to the naked eye. The frame is composed of steel. The greenhouse has a set of 3-tier metal shelves. For the purposes of this letter, it is assumed that the shelves are packaged for retail sale with the greenhouse. The greenhouse measures 1.90 meters in length by 1.24 meters in width by 1.94 meters in height.

CBP rationale

The applicable subheading for the greenhouse with the 3-tier shelves will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

NY M86177 September 22, 2006 CLA-2-39:RR:NC:SP:221 M86177 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Marsha McCabe Midwest Gloves & Gear P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of a greenhouse from China. Dear Ms. McCabe: In your letter dated August 24, 2006, you requested a tariff classification ruling. Style number 159 is a walk-in greenhouse. A sample swatch of the cover material was provided with your letter. The cover is made of an open weave textile fabric laminated on both sides with a thick, clear layer of plastic sheeting that is visible to the naked eye. The frame is composed of steel. The greenhouse has a set of 3-tier metal shelves. For the purposes of this letter, it is assumed that the shelves are packaged for retail sale with the greenhouse. The greenhouse measures 1.90 meters in length by 1.24 meters in width by 1.94 meters in height. The applicable subheading for the greenhouse with the 3-tier shelves will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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