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NY C86594

April 29, 1998

CLA-2-63:RR:NC:TA:352 C86594


TARIFF NO.: 6306.21.0000

Ms. Brenda E. Smith
Fritz Companies, Inc.
7001 Chatham Center Drive, Suite 100
Savannah, GA 31405

RE: The tariff classification of a gazebo from Taiwan.

Dear Ms. Smith:

In your letter dated April 1, 1998, on behalf of Lowes Companies, Inc., North Wilkesboro, North Carolina, you requested a tariff classification ruling.

The submitted literature depicts a gazebo, model number 70325. It will be made of 58 percent cotton/42 percent polyester woven fabric. The fabric covers the roof and corners. There are no sides or floor.

The applicable subheading for the gazebo will be 6306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of cotton. The rate of duty will be 12.8 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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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