The tariff classification of gazebo and gazebo cover from China.

NY H87730 February 19, 2002 CLA-2-63:RR:NC:N3:351 H87730 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Mr. Steve Kim Westpeak Int'l Corp. 18088 Yosemite Court Fountain Valley, CA 92708 RE: The tariff classification of gazebo and gazebo cover from China. Dear Mr. Kim: In your letter, dated January 29, 2002, you requested a ruling on tariff classification. You submitted the roof portion of a gazebo that you say will be imported with a steel frame. The textile portion is 10’ x 20’ and is made of polyester; you describe it as water repellant but it is not coated for tariff purposes. You state that you will import the complete unit, roof and frame, and also the roof portion separately as a replacement part. Your letter includes a picture of the assembled item; in the picture, it is being used as a carport. In addition to the sample, you have sent catalog pages showing other gazeboes, numbered HJ-I-001, -002, -003, and –004. Each is of different size and shape and has a distinctive metal frame. We assume from your letter that they will be made of the same polyester fabric. The applicable subheading for all of the gazeboes pictured and the separate roof portion imported without the frame will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents of synthetic fibers, other, other. The general rate of duty will be nine percent ad valorem. Your sample is being returned under separate cover. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division