The tariff classification prefabricated structure from China

N360914May 20, 2026CLA-2-94:OT:RR:NC:N5:130
CATEGORY:Classification
TARIFF NO.: 9406.90.0130
Ms. Danielle E. MorrowLeisure Time Products3305 Airport DrivePittsburg, KS 66762 RE:The tariff classification prefabricated structure from China Dear Ms. Morrow:In your letter, dated
April 22, 2026
, you requested a binding tariff classification ruling.Product information and pictures were submitted for our review. The product under consideration is a prefabricated steel structure that you state is “marketed as asunroom/greenhouse hybrid.”You indicate that the structure has a metal roof and walls, screened window panels on all sides (with removable windows), and an electric exhaust fan for ventilation.There is no floor; presumably an outdoor patio forms the floor of the structure, when assembled.There are brackets for bolting the structure to the ground.The steel is powder-coated and finished to appear like wood.You state that growing benches are included, but they are not reflected in the photographs.The unit is shipped in an unassembled condition and is designed to be free-standing.You remark that “The structure is designed to provide a semi-controlled environment suitable for plant cultivation as well as general outdoor use.”Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS) defines “prefabricatedbuildings”:For the purposes of heading 9406, the expression means buildings which“prefabricated buildings”are finished in the factory or put up as elements, entered together, to be assembled on site, such ashousing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.The instant units are similar to sheds, are finished in the factory, and are entered as self-contained structuresto be installed on a patio or backyard surface.The units meet the definition of prefabricated buildings. You suggest that the units are classifiable under 9406.10.0000, HTSUS, which provides for prefabricatedbuildings of wood.We disagree.While the unit is a prefabricated building and has the appearance of wood, you indicate that the structure is steel.Therefore, it is classified as a prefabricated building of metal.While
you describe the unit as a “sunroom/greenhouse hybrid”, there is nothing about the unit that dedicates it forhorticultural use or for use as a greenhouse, as opposed to any other use, such as gathering, lounging, oreating. Therefore, it not be classified as a greenhouse. willThe applicable subheading for the prefabricated building structures will be 9406.90.0130, HTSUS, whichprovides for Prefabricated buildings: Other: Of metal: Other.The general rate of duty will be 2.9 percent ad valorem. If the growing benches are not builtin, they are classifiable separately.The Explanatory Notes to the- Harmonized System for heading 9406 explain:…only builtin equipment normally supplied is to be classified with the buildings. This includes-electrical fittings (wiring, sockets, switches, circuitbreakers, bells, etc.), heating and air conditioningequipment (boilers, radiators, air conditioners, etc.), sanitary equipment (baths, showers, waterheaters, etc.), kitchen equipment (sinks, hoods, cookers, etc.) and items of furniture which are built inor designed to be built in (cupboards, etc.).You ask in your request whether the structures are classifiable under subheading 9817.00.5000, HTSUS,which provides for Machinery, equipment and implements to be used foragricultural or horticultural purposes.We are unable to issue a determination at this time.Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that “No ruling letter will be issued with respect to any issue which is pendingbefore the United States Court of International Trade, the United States Court of Appeals for the FederalCircuit or any court of appeal therefrom.”The classification determination may be impacted by Northern Tool & Equipment Co. v. United States, Ct. No. 22-00197, currently pending before the Court ofInternational Trade.When the issue before the Court of International Trade is completed, you may resubmit your request.We otherwise direct you to review the Customs and Border Protection Informed Compliance Publication on Agricultural Actual Use Provisions at .https://www.cbp.gov/document/publications/agricultural-actual-use-provisionsThis ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at and the Trade Remedies page at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service.https://www.cbp.gov/trade/programs-administration/trade-remediesThe holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Laurel Duvall at [email protected]
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division