This ruling has been revoked and is no longer current.
Superseded by {H252026}.
The tariff classification of a gazebo from China
Issued August 29, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N230084 (August 29, 2012)
Tariff classification
HTS codes: 7308.90.9590
Headings: 7308
Product description
You submitted descriptive literature, diagrams, photographs and fabric material samples. The product to be imported is item number A050MA00075, gazebo. The product is comprised of steel tubes weighing 4.5kgs, PE fabric at 1.2kgs and the plastic part with a weight of 0.3kgs. The steel tubes outline the frame and a fire retardant PE cover forms the roof. The PE roof is placed over the steel frame. All components will be packed in one box and assembly is required.
CBP rationale
The applicable subheading for the gazebo will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel: Other, Other, Other, Other, Other.
Full text
N230084 August 29, 2012 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Ms. Alice Liu Atico International USA, Inc. 501 S. Andrews Ave Ft. Lauderdale, FL 33301 RE: The tariff classification of a gazebo from China Dear Ms. Alice Liu: In your letter dated July 31, 2012 you requested a tariff classification ruling. You submitted descriptive literature, diagrams, photographs and fabric material samples. The product to be imported is item number A050MA00075, gazebo. The product is comprised of steel tubes weighing 4.5kgs, PE fabric at 1.2kgs and the plastic part with a weight of 0.3kgs. The steel tubes outline the frame and a fire retardant PE cover forms the roof. The PE roof is placed over the steel frame. All components will be packed in one box and assembly is required. The applicable subheading for the gazebo will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel: Other, Other, Other, Other, Other. The rate of duty will be free. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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