H86127 H8 Ruling Active

The tariff classification of tents for automobiles from Korea, Thailand or China.

Issued January 3, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The tent is composed of polyethylene strips woven to form a fabric then laminated on both sides with a white plastics material that is visible to the naked eye. The strips that make up the fabric measure less than 5 millimeters in width. For tariff purposes the coated fabric is considered to be a plastic material. The tent will be imported separately from the supporting poles.

CBP rationale

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

Full text

NY H86127 January 3, 2002 CLA-2-39:RR:NC:SP:221 H86127 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd., Suite 4900 Los Angeles, CA 90017 RE: The tariff classification of tents for automobiles from Korea, Thailand or China. Dear Mr. Powell: In your letter dated December 19, 2001, on behalf of Variflex, Inc., you requested a tariff classification ruling. A sample swatch of the tent material was provided with your letter. The tent is composed of polyethylene strips woven to form a fabric then laminated on both sides with a white plastics material that is visible to the naked eye. The strips that make up the fabric measure less than 5 millimeters in width. For tariff purposes the coated fabric is considered to be a plastic material. The tent will be imported separately from the supporting poles. The applicable subheading for the automobile tents 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. Articles classifiable under subheading 3926.90.9880, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term GSP. 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

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