&&The good is a backyard greenhouse. It is 2.1m high, 3.0m wide and has a minimum length of 4.0m. Additional steel profiles can be purchased to increase the length of the greenhouse. Upon importation, the good will be composed of galvanized steel profiles and will require locally-sourced polycarbonate sheets for windows. The product does not require any machinery to operate.

&&In your request for an Advance Ruling you proposed tariff classification under 7216.99.90, 7303.00.00 or 7308.90.95.30. These tariff classification numbers are incorrect.&&&&Heading 73.08 of the Customs Tariff provides for “Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel”.&&&&The Explanatory Note to heading 73.08 reads “This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position.” Parts of the steel profiles are dug into the ground for the greenhouse to be fixed in place. In general terms, the greenhouse will not be moved once it has been assembled and placed. As such, the product qualifies as a structure. The Explanatory Note also indicates that the heading includes products such as “frameworks for greenhouses”. The aforementioned Explanatory Note directs the classification of the product within this heading. According to Memorandum D10-14-56, frameworks for greenhouses is a type of structure that falls under heading 73.08. This classification is also in accordance with, in relevant part, the rationale from the Canadian International Trade Tribunal (CITT) decision in AP-2006-033.