The tariff classification of gazebos from China

N256423 September 16, 2014 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of gazebos from China Dear Mr. Stinson: In your letter dated August 13, 2014 you requested a tariff classification ruling on behalf of Liss Global, Inc. A representative sample of the canopy material was included with your submission and is being returned to you as requested. The product is described as a garden gazebo. It is pictured with four tubular posts with base plates, mosquito netting hanging from the upper frame and a pagoda style fabric canopy top. The steel posts, beams, bars and braces comprise 83 percent of the weight of the total product. The balance of the weight is derived from 9 percent fabric for the canopy and mosquito netting and 8 percent for steel hardware and miscellaneous materials. The size of the assembled gazebo is shown as 10 feet wide and 12 feet long and the height at the highest point as approximately 8.9 feet. The weight of the gazebo as imported is 77 pounds. Assembly instructions indicate a product with a total number of more than 160 combined parts and hardware pieces. The applicable subheading for the steel gazebo will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), 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, other. The rate of duty will be free. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division