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NY 858304

DEC 12 1990

CLA-2-63:S:N:N3G:345 858304


TARIFF NO.: 6307.90.9590

Mr. Marty Langtry
Castelazo & Associates
5420 West 104th St.
Los Angeles, CA 90045

RE: The tariff classification of tent panels from Korea, China, India, the Philippines and the Dominican Republic.

Dear Mr. Langtry:

In your letter dated November 21, 1990, on behalf of American Recreation Products, New Haven, Missouri, you requested a tariff classification ruling.

The submitted literature consists of diagrams and specifications of tent panels for five different tent models, numbers 35348, 35385, 35394, 35564 and 35531W. Each panel is composed of a man-made fiber woven fabric.

The following tent panels will be imported separately and on different days:

Roof: (except model 35531W) woven of polyester fibers. The roof will be comprised of 2 individual pieces. Model 35531W has a woven nylon "fly", which functions as a roof. It is dome-shaped and composed of 16 individual pieces. Except for being secured to the exterior tent poles, the fly is not physically at- tached to the rest of the tent.

Front/Back: woven of nylon fibers. The front and back will be sewn of 2-7 individual pieces (depending on the tent model). Models 35531 and 35385 include windows of either woven or knit nylon fibers. The windows have zippers and toggles (toggles hold the window flaps when they are rolled down).

Sides: woven of nylon fibers. The pieces making each side panel number from 3-9. All models include windows woven or knitted of nylon fibers. The windows have zippers and toggles.

Floor: woven of polyethylene fibers.

Awning: woven of nylon fibers (awning on model 35385 only)

The applicable subheading for the tent panels will be 6307.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9590, HTS, which are products of India, the Philippines and the Dominican Republic, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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