The tariff classification of a camping shower from China.

NY R00136 March 1, 2004 CLA-2-63:RR:NC:N3:351 R00136 CATEGORY: Classification TARIFF NO.: 6306.99.0000 Mr. L. Gabriel Garcia Import/Export Manager Cabela's One Cabela Drive Sidney, NE 69192 RE: The tariff classification of a camping shower from China. Dear Mr. Garcia: In your letter dated Feb. 19, 2004, you requested a ruling on tariff classification. You submitted two digital images of a camping shower. It is a tent-like structure with an external steel frame. It is 87” tall at its peak. The floor is 4½ feet square. The canopy top is made of four polyester mesh panels with polyester taffeta panels reinforcing the corners; a rainfly provides protection from the elements. The walls are made of polyester taffeta. There are windows on the side walls made of mesh fabric that can be covered with overlaying zippered panels of nylon fabric. The floor is mesh to allow for drainage. It has a large zippered front opening. The shower comes with a three-tiered mesh fabric shower that hangs inside to hold toiletries. There is also a five-gallon solar shower bag attached to a flexible hose with a showerhead. In your letter, you suggest that the proper classification for this item would be in subheading 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of synthetic fibers: Other, other. Granted, this item is used for camping. However, while it does provide shelter and protection from the elements, that is not its primary purpose. The applicable subheading for this product will be 6306.99.0000, HTS, which provides for camping goods: Other: Of textile materials. The rate of duty will be 4.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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