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The tariff classification of a patio gazebo from China.
Issued September 11, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N231484 (September 11, 2012)
Tariff classification
HTS codes: 7308.90.9590
Headings: 7308
Product description
The product you plan to import is described as a patio gazebo, SKU# 40691183. The gazebo measures approximately 8 feet (H) X 10 feet (W) X 10 feet (D) and consists of a polyester roof supported by 4 steel legs.
CBP rationale
The applicable subheading for the patio 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
N231484 September 11, 2012 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Ms. Martha De Castro Bed Bath & Beyond 700 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a patio gazebo from China. Dear Ms. De Castro: In your letter dated August 15, 2012 you requested a tariff classification ruling. The product you plan to import is described as a patio gazebo, SKU# 40691183. The gazebo measures approximately 8 feet (H) X 10 feet (W) X 10 feet (D) and consists of a polyester roof supported by 4 steel legs. The applicable subheading for the patio 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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