HQ 082489: Portable Garden Gazebos

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

	HQ 082489

	October 31 1988

   CLA2:CO:R:C:G 082489 JAS

   CATEGORY:  Classification

   TARIFF NO.:  653.00; 7308.90.90

   Mr. Nicholas Coppel
   Embassy of Australia
   Office of the Minister (Commercial)
   1601 Massachusetts Ave., N.W.
   Washington, D.C. 200362273

   RE:  Portable Garden Gazebos

   Dear Mr. Coppel:

   	In your letter of June 24, 1988, reference 206/1/47, you  inquire as to the tariff status of portable garden gazebos from Australia.  A brochure was enclosed.

       	You indicate that a shipment of these gazebos was classified by Customs officers at Los Angeles under the provision  for other structures and parts of structures, of base metal,
in item 653.00, Tariff Schedules of the United States (TSUS).  The gazebos were apparently found to be in chief value of the base metal components.  Merchandise so classified is covered
by the United StatesAustralia steel arrangement.

       	The appropriate export certificate has been provided and  the merchandise released from Customs custody.  We will  therefore treat this as a ruling request with respect to a  prospective transaction, in accordance with section 177.1(a),  Customs Regulations.

       	The articles in question come in 8 ft. x 8 ft. and 8 ft. x 12 ft. kits.  The frame consists of polyester coated steel  tubular sections with canopies of nylon, canvas, and raffia  (palm) fiber fabric.  The gazebos are advertised for indoor  use in restaurants and hotels to afford a sense of privacy  while dining, and for outdoor use in gardens, around pools,  and on decks and patios to provide shade.

     
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   	The common meaning of the term "structure"  is somewhat broad, so that we have previously regarded certain assemblies  joined together to make enclosures of some sort, as structures  for  tariff purposes.  For example, we have classified articles  such as a tarpaulin building, consisting of galvanized steel  tubes covered by a woven nylon fabric, and an outside frame screen house, essentially similar in configuration, both in chief value of base metal, under the provision for structures  and parts of structures.

In addition, the Brussels Tariff Nomenclature (BTN) is often cited as a source of legislative history for a tariff  provision where there is a similarity between the BTN heading
and the TSUS provision.  Explanatory notes under BTN Heading 73.21, which  sufficiently parallels the language of item 653.00, TSUS, lists kiosks  compellingly analogous to the
gazebos in question  among the included articles.

The gazebos, presumed to be in chief value of the tubular  steel frame, are therefore classifiable under the provision for structures and parts of structures, of base metal, in item
653.00, TSUS, dutiable at the rate of 5.7 percent ad valorem

       	The Harmonized Tariff Schedule of the United States  Annotated (HTSUSA), will become the tariff code of the United States on January 1, 1989.  The gazebos will be classifiable
 in subheading 7308.90.90, Structures and parts of structures  of iron or steel: Other.  This represents the current position  of the Customs Service on the classification of this merchandise.  However, if this provision changes prior to January 1, 1989, this advice may not continue to apply.
                              					Sincerely,

                              					John Durant, Director
                              					Commercial Rulings Division