The tariff classification of a tent from China

N091823 January 29, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Zach A. Zimmer CRI 2000, L. P. 2245 San Diego Avenue Suite 223 San Diego, CA 92110 RE: The tariff classification of a tent from China Dear Mr. Zimmer: In your letter dated received January 22, 2010, you requested a tariff classification ruling. The submitted sample is called the Jupiter Quick Shelter, sold under the Lightspeed brand for use at the beach or in a park. It is a three-sided dome tent, open in the front, with an attached floor that rolls out in front for added space. It has an integrated frame of fiberglass poles, and plastic stakes. The walls are made of woven polyester, said to provide 50+ UPF protection, and the floor is woven polyethylene. Each wall has a mesh window with a roll-up shade. The tent measures eight feet in width, four feet in depth, and 4.5 feet in height. The tent and all accessories pack up into a zippered carry bag with an adjustable shoulder strap. The applicable subheading for the Jupiter Quick Shelter with all its parts and accessories as described above 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/. The sample will be returned as requested. 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