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NY C85808

April 22, 1998

CLA-2-94:RR:NC:SP:230 C85808


TARIFF NO.: 9406.00.8020; 9817.00.5000

Mr. Joseph M. Hickson, Jr.
Private Garden Greenhouse Systems
Div. Hampden Structural Systems, Inc.
P.O. Box 600
Hampden, MA 01036

RE: The tariff classification of greenhouses from Belgium.

Dear Mr. Hickson:

In your letter dated March 26, 1998, you requested a tariff classification ruling.

The ruling was requested on the Private Garden line of "personal" greenhouses manufactured by A.C.D. N.V./S.A. of Belgium. These are small, complete buildings in which numerous kinds of plants may be grown year-round. As shown in an illustrated brochure accompanying your inquiry, the greenhouses have walls and roofs made of polycarbonate or glass panels fitted within an aluminum framework. They also feature aluminum foundations, sliding doors, automatic heat-activated ridge vents, gutters and downspouts. The buildings range from 7'7" x 9'8" to 10' x 14' in size.

For the purposes of this ruling, it is assumed that these greenhouses will be stand-alone units for private use.

The applicable subheading for the Private Garden/A.C.D. greenhouses will be 9406.00.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings: greenhouses of metal, other than commercial. The rate of duty will be 3.5%.

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 greenhouses would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

You noted in your letter that occasionally, parts or components for the greenhouses may be imported separately. Since there is no HTS provision for parts of prefabricated buildings/ greenhouses, such items will be classifiable under their appropriate individual headings in the tariff schedule.

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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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