A89631 A8 Ruling Active

The tariff classification of a gazebo from Canada.

Issued November 25, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6306.22.9030

Headings: 6306

Product description

The fabric covers the roof and corners; there are no sides or floor. Measuring 10' x 10', the gazebo is supported by a metal frame.

CBP rationale

The applicable subheading for the gazebo will be 6306.22.90.30, Harmonized Tariff Schedule of the United States (HTS), which provides for tarpaulins, awning and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: of synthetic fibers: Other, other.

Full text

NY A89631 November 25, 1996 CLA-2-63:RR:NC:TA:352 A89631 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Ms. Karen MacGillivray Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of a gazebo from Canada. Dear Ms. MacGillivray: In your letter dated November 7, 1996, on behalf of Gracious Living, Ontario, you requested a classification ruling. The sample submitted is a gazebo consisting of a frame and a textile covering made of 100 percent polyester woven fabric. The fabric covers the roof and corners; there are no sides or floor. Measuring 10' x 10', the gazebo is supported by a metal frame. The applicable subheading for the gazebo will be 6306.22.90.30, Harmonized Tariff Schedule of the United States (HTS), which provides for tarpaulins, awning and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: of synthetic fibers: Other, other. The duty rate will be 9.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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