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NY A89444

December 12, 1996

CLA-2-63:RR:NC:TA:352 A89444


TARIFF NO.: 6306.22.9030; 9406.00.8090

Mr. Al Dwek
The Equipment Co., Inc.
109 Phillips Avenue
Deal, NJ 07723

RE: The tariff classification of textile and plastic enclosures known as "Sukkahs" which are used for outdoor dining as part of the observance of the Jewish holiday of Succoth. These items will be produced in South Korea, China, Taiwan, Hong Kong, Thailand, Singapore, Malaysia, Philippines, India, Sri Lanka or South Africa.

Dear Mr. Dwek:

In your letter dated November 12, 1996 you requested a classification ruling.

The literature submitted depicts two "Sukkahs" made from different materials. The first is an enclosure formed by attaching 100% filament nylon plain woven fabric to an aluminum pipe frame. This enclosure is rectangular in shape and has four sides which are formed by the nylon fabric. It has a roof composed of bamboo and does not contain a door. The essential character of this item is imparted by the textile fabric which forms the wall of the enclosure. The "Sukkah" is designed as a shelter for dining outdoors and is used as part of the observance of the Jewish holiday of Succoth.

The second "Sukkah" is an rectangular enclosure formed by the assembly of plastic panels of corrugated polyvinyl chloride or other plastic laminates. Aluminum extrusions are used to link the plastic panels together. This item has a door and a bamboo roof. The essential character of this enclosure is provided by the plastic panels.

The applicable subheading for the "Sukkah" made of woven nylon fabric will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents, of synthetic fibers, other, other. The duty rate will be 9.8 percent ad valorem.

The applicable subheading for the "Sukkah" made of the plastic panels will be 9406.00.8090, HTS, which provides for prefabricated buildings, other, other, other. The duty rate will be 4.6 percent ad valorem.

The "Sukkah" made from the nylon woven fabric falls within textile category designation 669. Based upon international textile trade agreements products of South Korea, Taiwan, China, Hong Kong, Malaysia, Philippines and India are subject to quota and the requirement of a visa. Products of Singapore and Sri Lanka are subject only to a visa and at this time South Africa is not subject to either quota or visa requirements. In addition, there are no visa or quota requirements from any country for the "Sukkah" made from the plastic panels.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Alan Tytelman at 212-466-5896.


Roger J. Silvestri

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