10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

F83637 F8 Ruling Active

The tariff classification of a shade structure from China.

Issued March 13, 2000 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

F8 F83637 (March 13, 2000)

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The canopy is made from strips of polyethylene measuring not over 5 mm in width, woven to form a textile fabric, and heavily coated on both sides with plastics material which is visible to the naked eye other than by change of color. Material of this construction is considered to be of plastics for tariff classification purposes. The canopy will be imported with steel poles and a steel framework used to support the structure.

CBP rationale

The applicable subheading for the shade structure will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY F83637 March 13, 2000 CLA-2-39:RR:NC:SP:221 F83637 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Maria Harris Fritz Companies, Inc. 8870 Boggy Creek Road Suite 700 Orlando, FL 32824 RE: The tariff classification of a shade structure from China. Dear Ms. Harris: In your letter dated February 4, 2000, on behalf of Enviroworks, you requested a tariff classification ruling. The product is a canopy structure measuring 10 feet by 20 feet, designed to provide shade. A sample of the canopy portion and a picture of the complete structure were provided with your letter. The canopy is made from strips of polyethylene measuring not over 5 mm in width, woven to form a textile fabric, and heavily coated on both sides with plastics material which is visible to the naked eye other than by change of color. Material of this construction is considered to be of plastics for tariff classification purposes. The canopy will be imported with steel poles and a steel framework used to support the structure. The applicable subheading for the shade structure will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow F83637

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.