The tariff classification of metal sheds from China

N230256 August 24, 2012 CLA-2-94:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 9406.00.8030 Mr. Kirk Brimhall Retail Sourcing and Marketing 15962 Wicklow Lane Huntington Beach, CA RE: The tariff classification of metal sheds from China Dear Mr. Brimhall: In your letter dated August 9, 2012, you requested a tariff classification ruling. The ruling was requested on metal shed kits. Photographs and descriptive literature were submitted for our review. The sheds measure 8’ to 12’ (L) x 10’ (W) x 80 1/8” to 69 5/8” (H). You state that the structures are composed of low quality galvanized or zinc steel. The steel pieces include the sides, roof, and interior support beams. The kit includes the nuts, bolts and screws that are essential for the assembly of the shed. You indicate that the sheds are intended to be used to store lawn mowers or yard furniture in a homeowner’s backyard. The applicable subheading for the metal sheds will be 9406.00.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prefabricated buildings: Other: Of metal: Other. The rate of duty will be 2.9 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division