10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N021196 N0 Ruling Active

The tariff classification of a children’s tent from China

Issued January 3, 2008 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N021196 (January 3, 2008)

Tariff classification

HTS codes: 6306.22.9030

Headings: 6306

Product description

You submitted a sample of Item 444753 Dome Tent. The walls, floor, and fly are 100% polyester and are said to be water resistant. The top of the ceiling under the fly is mesh fabric for ventilation. It has a 5’ x 4’ floor space and 36” center height. The front features a D-shaped zippered door. The frame consists of two fiberglass poles. The tent and frame fit into an included carry bag. The care label states that the tent “is recommended for indoor use and mild climate use only.” It is also water resistant. These factors, plus the ventilation and fly, indicate outdoor use.

CBP rationale

The applicable subheading for the tent, frame, and carry bag will be 6306.22.9030, HTSUS, which provides for tents, of synthetic fibers, other, other.

Full text

N021196 January 3, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Ms. Una Gauthier Barthco International Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a children’s tent from China Dear Ms. Gauthier: In your letter dated Dec. 19, 2007, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The sample which you submitted was examined and disposed of. You submitted a sample of Item 444753 Dome Tent. The walls, floor, and fly are 100% polyester and are said to be water resistant. The top of the ceiling under the fly is mesh fabric for ventilation. It has a 5’ x 4’ floor space and 36” center height. The front features a D-shaped zippered door. The frame consists of two fiberglass poles. The tent and frame fit into an included carry bag. The care label states that the tent “is recommended for indoor use and mild climate use only.” It is also water resistant. These factors, plus the ventilation and fly, indicate outdoor use. The applicable subheading for the tent, frame, and carry bag will be 6306.22.9030, HTSUS, which provides for tents, of synthetic fibers, other, other. The rate of duty will be 8.8% 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N021196

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.