&&The temporary hail shelter is used as vehicle protection mainly of auto dealership parking lots to protect inventory from damage caused by hail storms. This product is a new design, therefore there is no manufacturer’s product literature or specific part name assigned to this product. Henceforth, it will be referred to simply as a hail shelter.&&&&The hail shelter is designed to be assembled on site. The frame is constructed of hollow aluminum profiles with dimensions 122mm x 68mm x 3mm. A frame of 4 aluminum pillars supports a rectangular roof made of flexible PVC mesh fabric: the hail shelter is 18' x 20' x 10' and covers two vehicles; the mesh fabric weighs 6.5 oz./m2. Additional aluminum profiles can be affixed to the initial 4-pillar assembly to accommodate more than two vehicles. The hail shelter is not designed with structural walls or a floor. Galvanized steel parts, connectors, corners, pins and bolts hold the shelter together. According to the product schematic, tension rails are also used in the hail shelter construction. All the parts of the hail shelter will be presented together at the time of importation (unassembled).

&&In your request for an Advance Ruling you proposed subheading 9406.90. This subheading is incorrect.&&&&Legal Note 4 to Chapter 94 defines ‘prefabricated buildings’ as buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.&&&&In appeal AP-2012-057, the Canadian International Trade Tribunal (Tribunal) stated that for the purposes of heading No. 94.06, all buildings are structures, not all structures are buildings. The Tribunal made it clear that permanent buildings, including those that are "pre-fabricated", are considered to be "characteristically 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.&&&&The hail shelter is similar to gazebos and sun shelters and is not considered to be a prefabricated building, nor is it permanent and immovable.&&&&Heading 76.10 provides for Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures.&&&&The Explanatory Notes to heading 73.08 also apply to heading 76.10. The Notes state that the heading covers complete or incomplete metal structures, as well as parts of structures…these structures are characterised by the fact that once they are put in position, they generally remain in that position…Such structures sometimes incorporate products of other headings.&&&&The hail shelter meets the terms of heading 76.10 as it is a complete structure, it generally remains in the same position, it is constructed of hollow aluminum tubes and affixed to the ground by riveting, bolting, etc. The roof of PVC mesh fabric does not affect its classification in heading 76.10.