The tariff classification of a gazebo (Style No. 219978) from China.
Issued October 25, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The gazebo is made of manmade strips measuring less than 5 mm in width, thus meeting the dimensional requirements of textile strips. The strips have been woven, and then covered on both sides with a plastic coating that is visible to the naked eye other than merely by change of color. Material of this construction is classified in chapter 39 for tariff purposes. Though
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 I87199 October 25, 2002 CLA-2-39:RR:NC:SP:221 I87199 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Rolando E. Portal ABC Distributing, Inc. 6301 East 10th Avenue Hialeah, FL 33013 RE: The tariff classification of a gazebo (Style No. 219978) from China. Dear Mr. Portal: In your letter dated October 1, 2002, you requested a tariff classification ruling. A photograph and sample swatch were provided with your letter. The gazebo is made of manmade strips measuring less than 5 mm in width, thus meeting the dimensional requirements of textile strips. The strips have been woven, and then covered on both sides with a plastic coating that is visible to the naked eye other than merely by change of color. Material of this construction is classified in chapter 39 for tariff purposes. Though you state that the strips and coating are made of polyurethane, they are actually made of an olefin material. The gazebo will be imported with steel tubes. 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. You also asked about visa requirements. This gazebo is not subject to quota or visa requirements. 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 →