The tariff classification of a Mosquito Netting, Rain Proof Liner, Gazebo, and "Commercial Unit" Skin from China, Taiwan or Dominican Republic.
Issued October 29, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880, 6307.90.9989
Product description
A Mosquito Netting, designated as item number 71041. It is made of polyethylene open work knit fabric with polyethylene sheeting material sewn along the bottom edges. Along the top edges are tie-strings. The Mosquito Netting is designed to be used with a specific model gazebo. 2. The Rain Proof Liner, designated as item number 71042-1, is constructed of woven polyethylene sheeting material. The sheeting material is made of woven polyethylene textile strips. This fabric is not visibly coated on both side with plastic. Along the edges, at set intervals, are textile tie-string. The liner is designed to be used with a specific model gazebo. 3. The Gazebo Structure is made of polyethylene sheeting material. The sheeting material is constructed of woven polyethylene textile strips. The polyethylene strips measure less than 5mm in width. This fabric is visibly coated on both side with plastic. The sheeting material covers the roof and corners. There are no sides or floor. The article will be imported with a gazebo cover, carry sack, aluminum poles, plastic joints and metal stakes. 4. The "Commercial Unit" Skin is constructed of polyethylene sheeting material. The sheeting material is made of woven polyethylene textile strips. The strips measure less than 5mm in width. This fabric is visibly coated on both side with plastic. Placed at set intervals are metal grommets with an elastic stretch cord. The article is used as a top on gazebos and provide shade.
CBP rationale
The applicable subheading for the Mosquito Netting and Rain Proof Liner will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the Gazebo Structure and the "Commercial Unit" Skin will be 3926.90.9880, HTS, which provides for other articles of plastic.
Full text
NY C80539 October 29, 1997 CLA-2-63:RR:NC:TA:352 C80539 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 3926.90.9880 Mr. Charles Laber Sack & Menendez, Inc. 1604 Fourth Avenue P.O. Box 986 Tampa, FL 33601 RE: The tariff classification of a Mosquito Netting, Rain Proof Liner, Gazebo, and "Commercial Unit" Skin from China, Taiwan or Dominican Republic. Dear Mr. Laber: In your letter dated October 1, 1997, on behalf of Enviroworks, Inc., Apopka, Florida, you requested a tariff classification ruling. The samples are being returned as requested. The following samples were submitted: 1. A Mosquito Netting, designated as item number 71041. It is made of polyethylene open work knit fabric with polyethylene sheeting material sewn along the bottom edges. Along the top edges are tie-strings. The Mosquito Netting is designed to be used with a specific model gazebo. 2. The Rain Proof Liner, designated as item number 71042-1, is constructed of woven polyethylene sheeting material. The sheeting material is made of woven polyethylene textile strips. This fabric is not visibly coated on both side with plastic. Along the edges, at set intervals, are textile tie-string. The liner is designed to be used with a specific model gazebo. 3. The Gazebo Structure is made of polyethylene sheeting material. The sheeting material is constructed of woven polyethylene textile strips. The polyethylene strips measure less than 5mm in width. This fabric is visibly coated on both side with plastic. The sheeting material covers the roof and corners. There are no sides or floor. The article will be imported with a gazebo cover, carry sack, aluminum poles, plastic joints and metal stakes. 4. The "Commercial Unit" Skin is constructed of polyethylene sheeting material. The sheeting material is made of woven polyethylene textile strips. The strips measure less than 5mm in width. This fabric is visibly coated on both side with plastic. Placed at set intervals are metal grommets with an elastic stretch cord. The article is used as a top on gazebos and provide shade. The applicable subheading for the Mosquito Netting and Rain Proof Liner will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the Gazebo Structure and the "Commercial Unit" Skin will be 3926.90.9880, HTS, which provides for other articles of plastic...Other. The rate of duty will be 5.3 percent ad valorem. Articles which are classifiable under subheadings 6307.90.9989 and 3926.90.9880, HTS, which are products of Dominican Republic are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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