Prefabricated buildings.

The goods are not ‘buildings' in the ordinary sense in that they do not contain distinctive walls, roof and floor and do not require any assembly/finishing materials or include any equipment of the kind described in the Explanatory Notes to heading 94.06. Thus, the goods do not meet the terms of that heading as prefabricated buildings. The Explanatory Notes to heading 73.08 provide that the...

Source: advance_ruling (C-2016-006347)

Prefabricated buildingsThis heading includes so-called ‘poly-tunnels’, consisting of constructive elements (typically steel or aluminium tubes), walls and roof (typically made of plastics or glass), used in horticulture, allowing the plants to be grown under cover. They are designed for long-term outdoor use, are of stable construction and weatherproof. They have to be of a size to enable a...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Mobile homes Mobile homes have, for example, the following characteristics: — the outer surface can consist of different materials (wood, plastics, aluminium etc.); — they generally have a length from 7 to 11 m, a width from 3 to 4 m, a height from 3 to 4 m and a weight from 1 to 4,5 t; — they may have a sloping roof on two sides; — their interior is completely furnished for residential...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

LRI submits that the proper classification of the goods in issue is under tariff item No. 7308.90.00, which reads as follows:SECTION XVBASE METALS AND ARTICLES OF BASE METAL. . .Chapter 73ARTICLES OF IRON OR STEEL. . .73.08 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs,...

Source: citt_decision (AP-2016-007)

22. That being the case, the Tribunal considers it appropriate to take, as its analytical point of departure, a consideration of whether the goods in issue are properly classifiable in heading No. 94.06, as submitted by Costco. 23. In this respect, Costco bears the burden of establishing that the CBSA erred in reaffirming its advance ruling that the goods were classifiable in heading No....

Source: citt_decision (AP-2012-057)

Although the [Explanatory Notes] do list “greenhouses” as a use for which a prefabricated building can be designed, the article must meet the requirements for a prefabricated building before classification under heading 9406, HTSUSA, is possible.First, the article must be a “building”. The term itself connotes something more substantial and permanent than the subject merchandise. . . . The...

Source: citt_decision (AP-2012-057)

Both parties agree that the goods in issue fall under Chapter 73 as follows: SECTION XVBASE METALS AND ARTICLES OF BASE METALChapter 73ARTICLES OF IRON OR STEEL BASE METALS AND ARTICLES OF BASE METAL ARTICLES OF IRON OR STEEL The dispute between the parties is at the heading level. Toys“R”Us submitted that the goods in issue should be classified in heading No. 73.08, which provides as...

Source: citt_decision (AP-2015-024)

41. The Tribunal finds that the goods in issue should be classified under tariff item No. 7308.90.90 as other 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...

Source: citt_decision (AP-2006-033)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO)...

Source: advance_ruling (8000009455)