R00940 R0 Ruling Active

The tariff classification of tents from China

Issued October 18, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6306.22.9030

Headings: 6306

Product description

The tents in question are identified as a Pop Up Children’s Gazebo, Pop Up Infant Cabana, and Pop Up Family Cabana. All are designed to provide protection from the sun and wind at the beach or similar venue. The tops and sides are made of woven polyester fabric (190T), providing a 50+ UPF protection. The Pop Up Children’s Gazebo has three sides and a roof; the front has flaps that may be parted and held open. It stands on a steel frame. While it allows for playing, its primary function appears to be for protection from the sun, rather than as a toy. The Pop Up Infant Cabana and Pop Up Family Cabana are dome tents with spring steel within the frame to allow them to be folded and assembled easily. The Family Cabana has only a half-front, while the smaller Infant model has flaps that may be secured in the open position.

CBP rationale

The applicable subheading for these tents will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of synthetic fibers: Other, other.

Full text

NY R00940 October 18, 2004 CLA-2-63:RR:NC:N3:351 R00940 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Christina D. Ruha Office Manager The Ninja Corporation 1415 Panther Lane Suite 343 Naples, Florida 34109 RE: The tariff classification of tents from China Dear Ms. Ruha: In your letter dated October 13, 2004, you requested a tariff classification ruling. The tents in question are identified as a Pop Up Children’s Gazebo, Pop Up Infant Cabana, and Pop Up Family Cabana. All are designed to provide protection from the sun and wind at the beach or similar venue. The tops and sides are made of woven polyester fabric (190T), providing a 50+ UPF protection. The Pop Up Children’s Gazebo has three sides and a roof; the front has flaps that may be parted and held open. It stands on a steel frame. While it allows for playing, its primary function appears to be for protection from the sun, rather than as a toy. The Pop Up Infant Cabana and Pop Up Family Cabana are dome tents with spring steel within the frame to allow them to be folded and assembled easily. The Family Cabana has only a half-front, while the smaller Infant model has flaps that may be secured in the open position. The applicable subheading for these tents will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of synthetic fibers: Other, other. The rate of duty will be 8.8 percent ad valorem. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →