The tariff classification of a tent from China

NY R04266 June 29, 2006 CLA-2-63:RR:NC:N3:351 R04266 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Marsha Ann McCabe Midwest Quality Gloves P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of a tent from China Dear Ms. McCabe: In your letter dated June 21, 2006, you requested a tariff classification ruling. You submitted a picture of a tent, Style #TGU724K, which you refer to as a gazebo for children. You state that it is constructed of 100% polyester with plastic poles and a polyethylene bottom. The sides roll up and can be tied under the roof, creating an open gazebo effect; when rolled down, the sides provide protection from the elements. In a telephone conversation, you stated that the tent is 39.25” square and 41” high in the center; that there is no mesh screening; and that the polyester is not coated. The applicable subheading for the tent will be 6306.22.9030, Harmonized Tariff Schedule of the United States (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 World Wide Web at http://www.usitc.gov/tata/hts/. 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