The tariff classification of a gazebo from China

N090862 January 20, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of a gazebo from China Dear Mr. Glover: In your letter dated Dec. 18, 2009, you requested a tariff classification ruling on behalf of your client, Treasure Garden, Inc., of Baldwin Park, CA. You supplied pictures of the gazebo. We returned that request because we required samples of the fabrics that composed the gazebo. On Jan. 14, 2010, we received the sample swatches. The pictures depict a 12’ x 12’ gazebo, style number GP12124, described as having an aluminum frame with a pole in each corner. The height is not given but it appears that the poles are approximately 8’ tall and the roof peaks a foot or two taller in the center on an aluminum-pole frame. The fabrics that comprise the walls may be gathered around the poles and fastened with tie-backs. The frame poles stand on the ground or may be inserted into bases that are sold separately. The submitted samples are swatches of the polyester fabrics that comprise the gazebo’s roof (#5808) and walls. The fabrics for the walls are two woven fabrics (5711 and 4825) or an open-work textile mesh (screen). In a subsequent e-mail message, Ellen Ma of Treasure Garden stated that the retail customer picks out the fabrics for the walls prior to importation of the finished gazebo. The customer may select one or two fabrics; she estimates that 90% select four walls of fabric 4825, 5% select both 4825 and 5711, while 5% select two walls of 4825 and two screen walls. The applicable subheading for the gazebo in any combination of fabrics 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