The tariff classification of a bed tent from China.

NY J87692 August 14, 2003 CLA-2-63:RR:NC:TA:349 J87692 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Susan D. Klingbeil Ikea Wholesale 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a bed tent from China. Dear Ms. Klingbeil: In your letter dated July 25, 2003 you requested a classification ruling. The item is identified as “Murmel Bed Tent” article # 70067935. A picture of the “tent” was submitted. It is made from 100 percent polyester woven fabric. The fabric is printed with stripes. Flexible rods are sewn into the side seams of the fabric. The “tent” is not similar to traditional tents or to other items referred to as bed tents. The instant “tent” attaches to the frame of a bed by means of hook and loop fasteners. It will measure 42 x 96 inches. When attached to the frame of the bed the “tent” forms an arched roof over the bed. The sides of the bed are open and readily accessible. In your letter you suggest that the “Murmel Bed Tent” should be classified under heading 9403.90 as “other furniture and parts thereof” or 6306 as a “canopy”. The “Bed Tent” is an accessory to a bed rather than a furniture part. Additionally, it is not similar to the tarpaulins, awning, sunblinds and tents of heading 6306. The submitted tent is designed to be used over a bed as a home furnishing and is more similar to the products classified under heading 6304, HTS. The applicable subheading for the “bed tent” be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing article, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.4 percent ad valorem. The “tent” falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division