N069395 N0 Ruling Active

The tariff classification of an umbrella screen from China

Issued August 20, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.93.0000

Headings: 6304

Product description

You will be importing an outdoor umbrella screen designated as product codes “UNN” and “URS”. A picture with a description of the item was submitted with your request.

CBP rationale

The applicable subheading for the umbrella screen will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.

Full text

N069395 August 20, 2009 CLA-2-63:OT:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Michael D. Mason LTD Commodities 2800 Lakeside Drive Bannockburn, IL 60015 RE: The tariff classification of an umbrella screen from China Dear Mr. Mason: In your letter dated July 22, 2009 you requested a tariff classification ruling. You will be importing an outdoor umbrella screen designated as product codes “UNN” and “URS”. A picture with a description of the item was submitted with your request. You state that the screen is made from woven polyester mesh fabric. Product code “UNN” is 9 foot in diameter and “URS” is 7.5 inches in diameter. The item fits over a patio umbrella and is used to protect against flies and other insect pests. You suggest that the correct classification for this item is subheading 6306.22.9010, HTSUS, which provides for screen houses in the provision for tents. The mosquito netting is not by itself a tent, so it cannot be classified as a screen house. It creates a shelter of sorts, but only when used in conjunction with a beach or patio umbrella. The applicable subheading for the umbrella screen will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent 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 John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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