CLA-2-94:OT:RR:NC:5:130
Ms. Elina Cernuka
Luxvinduer ApS
BDO Fælledvej 1 5000
DENMARK
RE: The tariff classification of a greenhouse from Latvia
Dear Ms. Cernuka:
In your letter, dated September 24, 2024, you requested a binding tariff classification ruling for a greenhouse or garden house. Product information and photos were submitted for our review.
The product under consideration is a self-contained, freestanding greenhouse unit that appears to measure approximately 12 feet wide by 18 feet long by 10 feet high. The structure consists of an aluminum framework and hardened glass wall and roof panels. The structure has a vaulted roof, a door for entry, and hinged vent openings on the roof. In the photos, the structure is shown to be used as a backyard greenhouse for growing plants. It is not a commercially-used structure. It is designed to be used outdoors, is generally permanent, and is built to resist the elements. You indicate that the structure is manufactured in Latvia.
Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), defines the term “prefabricated building”:
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.
The instant unit is finished in the factory and functions as a greenhouse. It meets the term “prefabricated building”.
The applicable subheading for the greenhouse structure will be 9406.90.0120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prefabricated buildings: Other: Of metal: Greenhouses: Other. The rate of duty will be 2.9 percent ad valorem.
In your letter, you ask if additional aluminum tariffs will apply. They will not. Such duties apply to goods manufactured in China. As the instant greenhouse is from Latvia, no additional duties will apply.
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 World Wide Web at https://hts.usitc.gov.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division