CLA-2-94:OT:RR:NC:N4:463
Nicole Vallee
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The classification of a gazebo from China
Dear Ms. Vallee:
This ruling is being issued in response to your letter dated November 14, 2024, requesting a tariff classification determination on a gazebo. In lieu of a sample, pictures and a product description were provided.
The Cantina Gazebo, item number 1807228, is described as an outdoor gazebo that measures 7.6 ft. (W) x 7.6 ft. (D) x 8.4 ft. (H). The gazebo has two large metal counters, one on either side. There is a small metal shelf under one counter and metal storage drawers under the other counter. The roof is metal, and the primary structural supports are wood. The gazebo is intended for entertaining in a household garden or patio. It has neither lighting nor electrical connections. It is made in China and imported in a flatpack. See images below:
/ /
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
You suggest classification of the gazebo in subheading 9406.10.0000, HTSUS, which provides for “Prefabricated buildings: Of wood.” This office disagrees. Prefabricated buildings in heading 9406 have walls, something that this item lacks.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. The gazebo is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Since the gazebo is composed of different materials (metal and wood), it is considered a composite good for tariff purposes. The ENs to the HTSUS, GRI 3(b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
The gazebo is made primarily of metal and wood. The value and weight of these materials, as well as their overall surface area and visual impression, do not convincingly favor classification of the gazebo as an article of either one material or the other. However, the metal counters, metal drawers and metal roof, are primarily responsible for providing the gazebo with its utility. Given the greater importance of the metal components over the wooden components, this office is of the opinion that the metal components impart the essential character to the gazebo.
The applicable classification for the Cantina Gazebo, item number 1807228, will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading 9903.88.03 in addition to subheading 9403.20.0050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is 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. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected]
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division