N020303 N0 Ruling Active

The tariff classification of a camping shower from China

Issued December 6, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6306.99.0000

Headings: 6306

Product description

You submitted digital images of a camping shower. It is a tent-like structure with an external steel-pole frame. It is 86" tall at its peak. The floor is 3½ feet square. The walls are made of polyester taffeta fabric. The roof is mesh fabric for ventilation with polyester taffeta over it as a rainfly to provide protection from the elements. The floor is woven polyethylene with a mesh fabric border for drainage. At the top is a hook from which a shower bag will be hung; this bag will not be included in the imported item and will be sold separately. There are two mesh pockets sewn inside as well as a shower caddy bag which hangs from hooks.

CBP rationale

The applicable subheading for the camping shower will be 6306.99.0000, HTSUS, which provides for camping goods: Other: Of textile materials.

Full text

N020303 December 6, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.99.0000 Michael A. Roybal RoybalGlobal P.C. 8712 Canyon Drive Dallas, TX 75209 RE: The tariff classification of a camping shower from China Dear Mr. Roybal: In your letter dated Nov. 24, 2007 on behalf of NorthPole USA, of Washington, Mo., you requested a tariff classification ruling. You submitted digital images of a camping shower. It is a tent-like structure with an external steel-pole frame. It is 86" tall at its peak. The floor is 3½ feet square. The walls are made of polyester taffeta fabric. The roof is mesh fabric for ventilation with polyester taffeta over it as a rainfly to provide protection from the elements. The floor is woven polyethylene with a mesh fabric border for drainage. At the top is a hook from which a shower bag will be hung; this bag will not be included in the imported item and will be sold separately. There are two mesh pockets sewn inside as well as a shower caddy bag which hangs from hooks. The applicable subheading for the camping shower will be 6306.99.0000, HTSUS, which provides for camping goods: Other: Of textile materials. The rate of duty will be 4.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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