The tariff classification of a sport cabana from China

N277805 August 26, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, # 200 Philadelphia, PA 19112 RE: The tariff classification of a sport cabana from China Dear Mr. Stinson: In your letter dated June 20, 2016, you requested a tariff classification ruling. You submitted a sample of a sport cabana, item #78019. The cabana is a half-dome shaped shelter constructed of a polyester, flame retardant textile fabric with UV protection. It is attached to fiberglass poles that make the shelter both lightweight and portable. The cabana has a floor composed of polyester fabric and roll up windows. The cabana has a depth of 47", weight is 3.35 pounds and has a carry size of 21". The sport cabana is designed to protect the consumer from the sun. When the shelter is not in use, it is stored in a drawstring carrying case made of the same material. In your letter, you suggest that the sports cabana should be classified under subheading 6306.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: Of synthetic fibers: Backpacking tents. However, several criteria has to be met for an item to be classified as a backpack tent. The following criteria had to be met: It must be specifically designed for the sport of backpacking; it must be composed of nylon, polyester, or any other fabric of man-made fibers. If it is designed for 1 or 2 persons, the tent must also meet the following criteria: have a floor area of 45 square feet or less; weigh 8-1/2 pounds or less, including tent bag and all accessories necessary to pitch the tent; and have a carry size of 30 inches or less in length and 9 inches or less in diameter. If the tent is in any shape other than cylindrical, the tent package must not exceed 1, 900 cubic inches.Although the subject tent is made of polyester fabric, weighs less than 8-1/2 pounds, and has a carry size of less than 30 inches in length (therefore meeting criteria 2 and 3), it fails to meet the first criteria, that is, that the tent be specifically designed for the sport of backpacking. It is evident from the design and photos on the packaging, the subject cabana is appropriate for the beach or relaxing in one’s backyard where just protection from the sun is provided. The applicable subheading for sport cabana item, #78019, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division