CLA-2-63:RR:E:NC:N3:351
Mr. T.L. McCracken
Supply Chain Customs Brokers
4607 44th Street S.E.
Kentwood, Michigan 49512
RE: The tariff classification of greenhouse tents and shelving from China
Dear Mr. McCracken:
In your letter dated July 26, 2010, you requested a tariff classification ruling on behalf of your client FlowerHouse, of Clio, Michigan.
You submitted pictures and fabric swatches for four items. We also consulted your client’s website, www.flowerhouses.com.
The first item is called the StorageHouse XL™. It is constructed of woven man-made fiber fabrics and a frame of poles (“Easy Pop Up Design,” according to the website). It measures 6.5’ tall with a 6’ square floor. It has a flap door, a peaked roof, and a textile fabric floor. It is shown storing lawn mowers and similar items. This textile tent includes the poles, ground stakes, tie-downs, and a carrying case.
The next item is PlantHouse 5™. It is made of a fabric woven of clear strips that measure 2 mm; the strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). The greenhouse tent has a frame of poles and measures 6.5’ tall x 5' wide x 5' deep with no floor. It has a 28” x 20” zippered screen door and screened vents. It includes the poles, ground stakes, shade cover, and a carrying case.
The applicable subheading for the StorageHouse XL storage tent and PlantHouse 5 greenhouse tent, each imported complete with the accessories listed above, will be 6306.22.9030, HTSUS, which provides for tents: of synthetic fibers: Other, other. The rate of duty will be 8.8% ad valorem.
The next item is the PlantHouseClear™. It is constructed of clear PVC sheeting and measures 6.6’ tall with a 5’ square base, with a pole frame, a zippered front opening, and a peaked roof. It has no floor. It is packaged with its tie downs, carrying case, poles, shade cover, and ground stakes. Together with all of these dedicated accessories, the PlantHouseClear is considered a set for tariff purposes with the essential character imparted by the plant house. General Rule of Interpretation 3(b), HTSUS, noted.
The applicable subheading for the PlantHouseClear, as described above, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3% ad valorem.
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 http://www.usitc.gov/tata/hts/.
The last item is called the Plant Tower. Your inquiry does not provide enough information for us to give a classification ruling on this item. Your request for a classification ruling should include the following information:
Is it made of metal or plastic? If plastic, we need to know whether it is constructed of reinforced or laminated plastic versus ordinary plastic.
Does it include, at the time of importation, the shade cover or any other accessories? Please specify.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and reference this letter by its file number, N118495, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division