The tariff classification of an air-inflated tent from China

N057308 April 16, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Ms. Lois Sproul 510 Plaza Drive Suite 2250 Atlanta, GA 30349 RE: The tariff classification of an air-inflated tent from China Dear Ms. Sproul: In your letter dated March 26, 2009, you requested a tariff classification ruling on behalf of EMS Innovations Inc., of Pasadena, Maryland. We had to request fabric samples and you supplied them in an undated response received in our office on April 13, 2009. The item in question is described as an air house. It is a tent with the sides and roof made of woven polyester textile fabric that has been treated to be UV-, chemical-, and fire-resistant. The walls are made of two separate fabrics, creating separate interior and exterior walls. In a telephone conversation, you explained that between the wall fabrics, a system of interconnected inflatable tubes is inserted to create the frame for the tent. Both the tube system and the floor are made of textile fabrics heavily and visibly coated on both sides with plastics. All seams are sewn, vulcanized, and covered by a plastic sheet that is glued over them. The air houses are custom-ordered in sizes ranging from 8’ x 8’ to 22’ x 42’. They require 3 PSI of air to inflate. EMS Innovations uses them as field hospitals for medical emergency rescue operations. All units come equipped windows made of knit mesh fabric with roll-up clear plastic covers; full-zip doors; an air-inflation valve; and a pressure relief valve. Also included with each tent are pegs, a hammer, a repair kit, and a carry bag. The applicable subheading for the air houses imported with the pegs, hammer, repair kit, and carry bag will be 6306.22.9030, Harmonized Tariff Schedule of the United States (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