The tariff classification of a gazebo (Item #4729312, MFG Code #19120SP) from China.
Issued December 4, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The gazebo consists of steel poles and polyethylene fabric visibly coated on both sides with plastic. The polyethylene strips that make up the fabric are each under 5 millimeters in width. For tariff purposes the coated fabric is considered to be a plastic material. The essential character is imparted by the coated fabric.
CBP rationale
The applicable subheading for the gazebo will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY H85747 December 4, 2001 CLA-2-39:RR:NC:SP:221 H85747 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mrs. Jean Fair Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a gazebo (Item #4729312, MFG Code #19120SP) from China. Dear Mrs. Fair: In your letter dated November 1, 2001, you requested a tariff classification ruling. A sample was provided with your letter. The gazebo consists of steel poles and polyethylene fabric visibly coated on both sides with plastic. The polyethylene strips that make up the fabric are each under 5 millimeters in width. For tariff purposes the coated fabric is considered to be a plastic material. The essential character is imparted by the coated fabric. The applicable subheading for the gazebo 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a molded plastic change purse from China
The tariff classification of foam plastic shapes from China.
The tariff classification of percussion instrument stand parts from China
The tariff classification of heat protectors from Japan
The tariff classification of foam plastic shapes from China.
The tariff classification of perforated plastic sheet from China and woven polypropylene and woven polyethylene bags from Taiwan
The tariff classification of a plastic snack tray and a baby automobile mirror from China.
The tariff classification of a plastic toilet paper roller from Germany.
The tariff classification of foam plastic memo boards and foam plastic craft shapes from China.
The tariff classification of a coffin from Germany
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →