The tariff classification of a pop up beach shelter from China

N285107 May 2, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Ms. Lisbeth Batista LF Logistics 230-19 Rockaway Boulevard, Suite 250 Jamacia, NY 11413 RE: The tariff classification of a pop up beach shelter from China Dear Ms. Batista: In your letter dated March 7, 2017, you requested a tariff classification ruling on behalf of your client Miles Fashion, USA. You submitted a sample of a pop up beach shelter, item #93341. The beach shelter is a half-dome shaped shelter constructed of 100 percent polyester fabric. The beach shelter measures 86.6 inches in length, 47 inches in width and 39.4 inches in height when it is fully set up. The floor area of the shelter is approximately 25 square feet. 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. Sample will be retained. In your letter, you suggest that the sports cabana should be classified under subheading 6306.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for camping goods: Other: Of other textile materials. However, it is marketed as a sun shelter and is suitable and intended for some outdoor use. The dome structure is designed to be rain repellant, has a flexible frame and is designed to provide some minimal protection against the elements of sun, sand, and breezes. Consequently, in application of General Rule of Interpretation 1, HTSUS, the merchandise at issue is not classifiable in subheading 6306.90.5000 but more specifically under subheading 6306.22.90 which provides for tents, of synthetic fibers. The applicable subheading for the pop up beach shelter item, # 93341 will be 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division