Tariff Classification Advance Ruling
Large storage buildings with single and double trusses


Mr. Ladimer Kowalchuk
K&L Equipment and Auto
P.O. Box 53
Ituna, SK S0A 1N0

Date of issuance of ruling:

This is in response to a request submitted on your behalf by GHY International for an advance ruling on the tariff classification of large storage buildings with single and double trusses. These products are manufactured by Suihe Limited, Gaoxin 6rd, Provincial High Industrial Development Zone, Jimo, Qingdao, China.

TRS Number: 276588
Classification Number: 7308.90.00.99
Effective Date:

Product Description

The goods in issue are single and double truss (steel) structures, with PVC (polyvinyl chloride) covers, that are used to store goods for industrial, agriculture, construction warehouse, vehicle storage, aircraft hangar and livestock purposes. The frame is made of hot galvanized steel tubes and the cover is comprised of double sided polyvinyl chloride (PVC) or polyethylene (PE) coated polyester net fabric of several colour variations. The goods also have a roll-up or hand-operated mechanical door.

Analysis and Justification

Heading 73.08 provides for structures (excluding prefabricated buildings of heading 94.06) and parts of structures, of iron or steel.

For the goods to be considered under heading 73.08, it needs to be first confirmed that goods are not classified in heading 94.06. 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 goods of the heading “… are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, hoop, strip, forgings or castings, by riveting, bolting, welding, etc.” This is characteristic of the goods in issue, which are made up of steel tubes, bars and angles that are fastened together by riveting, bolting, etc. Additionally, the goods in question can stand freely without the help of the cover. Steel frames on their own are classified under heading 73.08 as structures.

The Explanatory Notes to Heading 73.08 further state that structures under that heading “… sometimes incorporate products of other headings such as panels of woven wire or expanded metal of Heading 73.14.” In this regard, the PVC cover is an acceptable addition and the storage buildings are considered structures of heading 73.08.


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. 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) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

In accordance with General Interpretative Rules 1 and 6, the storage buildings are classified under 7308.90.00.99 as metal structures.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered reason to believe for the purposes of section 32.2 of the Customs Act and as described in Memorandum D22-1-1, Administrative Monetary Penalty System.

All D-Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.

CBSA Contact

Grant Tebbutt
Manager, Tariff Policy Unit ‘A’
Trade Policy Division
Headquarters, Ottawa

File Number


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