Tariff Classification of Metal Frame GazebosMemorandum D10-14-56

Ottawa, November 27, 2025 This document is also available inPDF (135KB)[help with PDF files] This memorandum explains the Canada Border Services Agency's administrative policy regarding the tariff classification of metal frame gazebos.

This D-memo has been updated to reflect accessibility and plain language considerations

1. Metal frame gazebos are roofed, open-sided structures intended for use in outdoor areas, such as decks, gardens and yards. They generally have a synthetic, fabric canopy or roof with adjustable or removable screen or fabric sides. 2. The supporting metal framework of the gazebo normally consists of an elaborate or complex metal structure with corner configurations made up of several metal bars or poles held together with bolts, clamps or other fixtures. The framework may include features such as interior shelves, outside hooks for planters, lattice panels and/or railings. 3. The gazebos may also have holes in the bottom rails or corners that allow them to be nailed or anchored to a deck or outside hard surface. The metal framework can also be made up of a simpler construction consisting of sturdy, single metal poles or bars, held together with bolts, clamps or other fixtures. 4. The structures for these types of metal frame gazebos are intended to be put up permanently, or for extended periods of time, with the option of removing the fabric canopy or cover at the end of a season.

5. Heading 73.08 provides for metal structures of iron or steel. The Explanatory Notes to heading 73.08 state that this heading covers “complete or incomplete metal structures,… characterised by the fact that once they are put in position, they generally remain in that position”. The note further specifies that these structures can be made up of bars, rods, tubes, angles, and cites frameworks for greenhouses as an example of a type of structure that falls under the heading. 6. Metal frame gazebos of iron, steel (or steel alloy), with a sturdy, durable, supporting structure that are permanent or semi-permanent in nature are classified under heading 73.08, specifically tariff item 7308.90.90. This classification is in accordance with the Canadian International Trade Tribunal (CITT) decision in Appeal No. AP‑2006-033, Rona Corporation Inc. v. President of the Canada Border Services Agency, issued on February 29, 2008. 7. In regard to aluminum frame gazebos, the Explanatory Notes to heading 76.10, which apply to aluminum structures, notes that the provisions of the Explanatory Notes to heading 73.08 apply, mutatis mutandis, to heading 76.10. Accordingly, aluminum frame gazebos are classified under tariff item 7610.90.00.

8. Attention should be paid to the differences in construction and classification between metal frame gazebos and screen tents.9. Tents are classified in Heading 63.06, and the Explanatory Notes to the heading state that tents are "shelters made of lightweight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas".10. Screen tents or screen houses are characterized by a lightweight, flexible, single pole construction. In many designs, the one-piece fabric top or roof cover, and side panel screens are hung or clipped on to the supporting pole framework. In some cases, there may be supporting guy ropes and pegs. These tent-like structures, which are also referred to as sunshades, are intended to be put up and taken down frequently, generally without the use of tools.11. Screen tents are classified according to their fabric composition under either tariff item 6306.22.00 (synthetic materials) or tariff item 6306.29.00 (other textile materials).12. In theCITTdecision AP-2012-057 Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency, issued onSeptember 17, 2013, sun shelters and gazebos are not classified as prefabricated buildings under subheading 9406.00. The Tribunal made it clear that permanent buildings, including those that are "pre-fabricated", are considered to be "immovable construction" while structures such as gazebos and sun shelters are designed for on-site assembly that can be readily dismantled for re-assembly at an alternative location.Additional Information13. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to submit a request for a tariff classification advance ruling are found inMemorandum D11-11-3,Advance Rulings for Tariff Classification.ReferencesConsult these resources for further information.Applicable legislationCustoms TariffRelated D memorandaMemorandum D11-11-3,Advance Rulings for Tariff ClassificationIssuing officeTrade Policy DivisionTrade and Anti-dumping Programs DirectorateCommercial and Trade BranchContact usContact border information servicesRelated linksAP-2006-033, Rona Corporation Inc. v. President of the Canada Border Services AgencyAP-2012-057 Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency

9. Tents are classified in Heading 63.06, and the Explanatory Notes to the heading state that tents are "shelters made of lightweight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas". 10. Screen tents or screen houses are characterized by a lightweight, flexible, single pole construction. In many designs, the one-piece fabric top or roof cover, and side panel screens are hung or clipped on to the supporting pole framework. In some cases, there may be supporting guy ropes and pegs. These tent-like structures, which are also referred to as sunshades, are intended to be put up and taken down frequently, generally without the use of tools. 11. Screen tents are classified according to their fabric composition under either tariff item 6306.22.00 (synthetic materials) or tariff item 6306.29.00 (other textile materials). 12. In theCITTdecision AP-2012-057 Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency, issued onSeptember 17, 2013, sun shelters and gazebos are not classified as prefabricated buildings under subheading 9406.00. The Tribunal made it clear that permanent buildings, including those that are "pre-fabricated", are considered to be "immovable construction" while structures such as gazebos and sun shelters are designed for on-site assembly that can be readily dismantled for re-assembly at an alternative location.

13. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to submit a request for a tariff classification advance ruling are found inMemorandum D11-11-3,Advance Rulings for Tariff Classification.

Consult these resources for further information.

Customs Tariff

Memorandum D11-11-3,Advance Rulings for Tariff Classification

Trade Policy DivisionTrade and Anti-dumping Programs DirectorateCommercial and Trade Branch

Contact border information services

AP-2006-033, Rona Corporation Inc. v. President of the Canada Border Services AgencyAP-2012-057 Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency