The tariff classification of five replacement tent tops from China.

N362208
July 6, 2026
CLA-2-39:OT:RR:NC:N4:415
CATEGORY: Classification
TARIFF NO.: 3926.90.9989; 6307.90.9891
Lisa Murrin Expeditors Tradewin, LLC 795 Jubilee Drive Peabody, MA 01960 RE: The tariff classification of five replacement tent tops from China. Dear Ms. Murrin: In your letter dated June 10, 2026, you requested a tariff classification ruling on behalf of your client, Celina Tent, Inc. Samples were provided and will be retained as requested. There are five products under consideration, and all are described as tent tops. The first four are durable, one-piece canopies constructed from heavy-duty polyvinyl chloride (PVC) that each measure 20 feet by 20 feet. They are intended to replace worn or damaged canopies, extending the life of an existing tent structure without purchasing a full new tent. The first, part number 020020CC0, is specifically designed for Pinnacle Series high peak frame tents and features an integrated ratchet system. The second, part 020020CF1A5050, is equipped with a ratchet tensioning system and secures tightly to a compatible classic frame. The third, part 020020CP1A5050, has a ratchet top and is compatible with the pole tent system. The fourth, part OTCPCT20X20WW, is designed as a replacement canopy for a compatible Presto Series pole tent system. The fifth, described at the “Polyester Tent Top,” part 1010FS50, is a tent replacement canopy composed wholly of polyester woven fabric coated with a polyurethane (PU) on the back side. It will measure 10 feet by 10 feet. You suggested that the “Polyester Tent Top,” should be classified under subheading 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]arpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods; [t]ents (including temporary canopies and similar articles): [o]f synthetic fibers: [o]ther: [o]ther.” We disagree. The polyester tent top is a replacement canopy top designed for an accordion style frame. The tent canopy top is considered a part of a tent and is sold separately from the accordion style

frame. A part for a tent is not provided for in heading 6306; neither the Legal Notes to chapter 63 nor those of section XI provide for the classification of parts within heading 6306. As such, this product will be classified under heading 6307. As the four tent tops, part numbers 020020CC0, 020020CF1A5050, 020020CP1A5050, and OTCPCT20X20WW, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable subheading for the “Polyester Tent Top,” part number 1010FS50, will be 6307.90.9891, HTSUS, which provides for “[o]ther made up articles, including dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty will be 7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division