CLA-2-94:RR:NC:GI:230 818125
Mr. R. Kevin Williams
O'Donnell, Byrne & Williams
20 North Wacker Drive, Suite 1416
Chicago, IL 60606
RE: The tariff classification of an unassembled greenhouse from the Netherlands.
Dear Mr. Williams:
In your letter dated January 9, 1996, on behalf of your client, Colorado Greenhouse, L.L.C. (Fort Lupton, CO), you requested a tariff classification ruling.
The item in question is an unassembled three-acre greenhouse which will be imported by your client in one shipment and entered on one Customs entry. It will consist of all the elements needed to assemble the greenhouse in the United States. Following importation, the greenhouse will be assembled at one of your client's locations in Colorado, where it will subsequently be used exclusively for the commercial production of tomatoes.
You stated over the telephone that the greenhouse will consist of steel building supports plus glass panes held in place by aluminum framework. However, the importation will include not only the basic building but all of the associated equipment "normally supplied with a greenhouse of this nature." You note further that this equipment will be "built into the greenhouse during the assembly process."
As explained in your letter, the greenhouse and its associated equipment consist of eight subsystems:
1) Greenhouse subsystem: metal structural components and glass panes, ready for assembly without cutting or significant adjustment.
2) Screening and shading system: screening material, metal and plastic structural components, gearboxes and transmission units. Used to protect plants from excessive sunlight, when conditions warrant.
3) Drip irrigation system: piping, valves, filters, etc., used to supply water and nutrients to plants.
4) Heating and carbon dioxide system: pipes, tubes and connectors used to heat the building (via hot water obtained from an electricity-generating plant which will be adjacent to the greenhouse) and to add CO2 to the internal atmosphere.
5) Recirculation fans, for drawing fresh air, and to ensure temperature and atmospheric uniformity.
6) Rainwater collection system: storage tank, pumps, pipes and connectors, used to save rainwater and roof condensation for reuse in irrigation or in the roof sprinkler system.
7) Roof sprinkler system: cools the greenhouse and adds humidity to the atmosphere.
8) Electrical system: receptacles, breakers, cable ducts, panels, electrical wire and cable.
The applicable subheading for the greenhouse, including all of its associated equipment, will be 9406.00.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings: commercial greenhouses of metal. The rate of duty will be 4.6%.
Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the greenhouse, with all of its subsystems, would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.
This ruling is being issued under the provisions of Section 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 Paul Garretto, at (212) 466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division