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NY R01361

February 18, 2005

CLA-2-73:RR:NC:1:117 R01361


TARIFF NO.: 7308.90.9560

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of a steel gazebo from China.

Dear Ms. Ursery:

In your letter dated January 27, 2005 you requested a tariff classification ruling.

The item to be imported is a 3-sided gazebo. Standing 7 feet 7 inches tall, with a diameter of 5 feet 11 inches, the gazebo is comprised of steel tubulars, as well as steel decorative pieces.

The applicable subheading for the steel gazebo will be 7308.90.9560, Harmonized Tariff Schedule of the United States (HTS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames, and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel, plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, architectural and ornamental work. The rate of duty will be free.

You inquire as to classification of this merchandise under subheading 7308.90.9590 as Structuresother, other, other, other, other. Since the gazebo consists essentially of decorative or ornamental work, classification should be under 7308.90.9560, as this is a more specific provision.

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 Gloria Stingone at 646-733-3020.


Robert B. Swierupski

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