The tariff classification of a metal shelter from China

N336770 December 12, 2023 CLA-2-73:OT:RR:NC:N5:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 9903.88.02 Amy Smith Border Brokers Inc. 152 W. Rolette, Ste. 2 Pembina, ND  58271 RE:      The tariff classification of a metal shelter from China Dear Ms. Smith: In your letter dated November 28, 2023, you requested a tariff classification ruling on behalf of your client, Transcan Motorsports Group Inc. The merchandise under consideration is a Galvanized Metal Livestock Shed, product number MS1220L. This 240 square foot, 12’ x 20’ shed is used to shelter livestock or store supplies. The shed is an open front structure with a base and primary frame, as well as galvanized corrugated metal sheet panels, which form the roof and three walls. In your letter, you suggest that the metal shelter may be classified as a prefabricated building under heading 9406, Harmonized Tariff Schedule of the United States (HTSUS). Note 4 to Chapter 94 defines the term “prefabricated buildings”:  “For the purposes of heading 9406, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, entered together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.” Prefabricated buildings are generally complete enclosures that are usually permanent and resistant to the elements. The instant shelters have only three walls and are not complete enclosures; they are not fully resistant to the elements. They are also not akin to any of the exemplars, which are all designed to accommodate one or more people performing one or more tasks while operating in the interior. The instant shelters are therefore not classifiable as prefabricated buildings. The applicable subheading for the Galvanized Metal Livestock Shed, as described above, will be 7308.90.9590, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7308.90.9590, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 7308.90.9590, HTSUS, listed above. 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 the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Denise Hopkins at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division