NCS/ARS/CL/10190

You have applied for Tariff Classification on Steel Structure-Mezzanine floor with other Design and manufacturing components which includes Deck panels staircases, studs, Sandwich panels, Doors, Gutters, Windows, Louvers & PVC Downspouts.

PRODUCT ANALYSIS 

A steel structure is a type of building framework composed of steel components that support loads and provide structural integrity, they are widely used in various industries, construction sites, manufacturing places, and also for infrastructural development. 

A Mezzanine Floor is an intermediate floor between the main floors of a building, this is installed to increase storage or working space. It is a semi-permanent or permanent structure that can be designed to accommodate various uses.

A Steel Structure-Mezzanine Floor is the use of steel materials to form a semi-permanent or permanent elevated platform installed within a building to increase storage or working space. A structural steel mezzanine is said to be a partial level intermediate floor in a building, commonly between the ground floor and the roof. The structural framing is fabricated out of structural steel beams and columns, while metal decking  is used on the floor with either concrete or plywood placed on top. Here are Some common mezzanines applications, they include second-story offices, storage decks, work platforms, and storage decks.

However, the application include components like Deck panels staircases, studs, Sandwich panels, Doors, Gutters, Windows, Louvers & PVC Downspouts, these are different components for the design and construction of structural steel mezzanines which are in un-assembled form to be assemble on site to fit the requirements of the building parameters. These components are coupled together to create a strong and solid functional steel structure mezzanine floor. To build a mezzanine, there must be enough room height between the existing floor and the existing roof for the structure to stand in area of its application, such as Industrial Facilities, Warehouses, Office Buildings and Retail stores.

TARIFF CLASSIFICATION 

This equipment fulfills all the requirements of a “prefabricated buildings” as described in Note 4 to chapter 94 Buildings which are finished in the factory or put up as elements, presented together, to be assembled on site and by virtue of GIR rule 2A. The product is classified in Tariff Heading 9406 - Prefabricated buildings and subheading 9406.90

Based on the above, Steel Structure-Mezzanine Floor is effectively classified under HS code 9406900000 - other with 20% duty rate and 7.5 VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027. 

Legal Framework and Justification  

GIR 1, GIR 2A and GIR 6: