Tariff classification of a prefabricated conservatory fromEngland

NY 885874 May 28, 1993 CLA-2-94:S:N:N8:230 885874 CATEGORY: Classification TARIFF NO.: 9406.00.4000; 9406.00.8020; 9817.00.5000 Mr. Allen Schectel Dept. of Engineering, Planning & Inspections Township of Hamilton 2090 Greenwood Ave., CN00150 Hamilton, NJ 08650 RE: Tariff classification of a prefabricated conservatory from England Dear Mr. Schectel: In your letter dated April 23, 1993, you requested a tariff classification ruling. The ruling was requested on a free standing conservatory to be purchased by a municipal government. The conservatory is a prefabricated greenhouse made of glass and of either aluminum walls or wooden walls. The conservatory will be used to grow specialized species of azaleas, rhododendrons and other plants and will become part of the 26 acre botanical garden and arboretum owned by the Township of Hamilton. The conservatory will also serve as an educational center where the public can see a working greenhouse and observe experiments on the uses of different types of compost and on hydroponics. The applicable subheading for the prefabricated conservatory made of wooden walls will be 9406.00.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for prefabricated buildings, of wood. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the prefabricated conservatory made of aluminum walls will be 9406.00.8020, HTSUSA, which provides for prefabricated greenhouses, of metal. The rate of duty will be 5.7 percent ad valorem. An exemption in duty may apply under 9817.00.5000, HTSUSA, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. Upon the submission of actual use certification, as provided in sections 10.131-10.139 of the Customs Regulations, the subject conservatory may be classified under subheading 9817.00.5000, HTSUSA, which is free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport