&&The greenhouse breadbasket is a mini greenhouse that is designed for growing and cultivating plants, flowers, fruits, and vegetables in a backyard. The greenhouse breadbasket is a galvanized steel structure that is unassembled and primarily made up of galvanized metal pipes, galvanized metal sheets, bolts, and screws. They are generally designed to be permanent (galvanized steel sheets bolted together with the polycarbonate sheets) and can be installed with or without the base.

&&In your request for an Advance Ruling you proposed tariff classification under 7216.99.90, 7303.00.00, 7308.90.95.30, or 3920.61.0000. These tariff classification numbers are incorrect.&&&&The Greenhouse breadbasket is a mini greenhouse that is designed for growing and cultivating plants. According to GIR 1, the classification of the goods is classified under Heading 73.08 which provides for structures and parts of structures (for example, roofing frame-works, windows) of iron or steel; plates, rods, angles shapes, sections, tubes prepared for use in structures of iron or steel.&&&&The Explanatory Notes to heading 73.08 state that this heading covers complete or incomplete metal structures, as well as parts of structures that are characterized 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, shapes, sections, sheets, by riveting, bolting, welding, etc. According to Memorandum D10-14-56, frameworks for greenhouses is a type of structure that falls under heading 73.08.&&&&In accordance with the General Interpretive Rule 2(a), the polycarbonate sheets are the essential character of the breadbasket as they provide a controlled environment that can cultivate and protect plants despite of the season. Therefore, the greenhouse breadbasket is classified as an unassembled but complete greenhouse under heading 73.08.&&&&This classification is also in accordance with the Canadian International Trade Tribunal (CITT) decision in AP-2006-0033 (Rona Corporations Inc).