The tariff classification of a structural timber frame kit from Canada

N362220
June 25, 2026
CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4421.99.9880
Mr. Cory James Duncliffe Niagara Sawmill Inc. 1325 Line 5 Road Niagara on the Lake, ON L0S 1J0 Canada RE: The tariff classification of a structural timber frame kit from Canada Dear Mr. Duncliffe: In your letter, dated June 10, 2026, you requested a binding tariff classification ruling on a structural timber frame kit. Product information and photos were submitted for our review. The product under consideration is a structural timber frame kit to construct a robust, permanent gazebo. The structure has posts, trusses, and a roof, but no walls. The kit consists of many structural wood members of Douglas fir (a coniferous wood) that are each shaped with mortise and tenon joinery. The kit includes oak (a non-coniferous wood) pegs for assembly, steel hardware and connectors for assembly, and engineered plans for assembly. The kit does not include any dimensional lumber. The applicable subheading for the structural timber frame kit will be 4421.99.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.

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 and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division