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NY E86050

September 24, 1999

CLA-2-63:RR:NC:TA:352 E86050


TARIFF NO.: 6306.22.9030; 6307.90.9989

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman LLP 707 Wilshire Blvd., Suite 4900
Los Angeles, CA 90017

RE: The tariff classification of a sun shelter with a detached floor from China.

Dear Mr. Powell:

In your letter dated August 23, 1999, on behalf of Playhut, Inc., you requested a classification ruling. The sample is being returned as requested.

The sample submitted is referred to as a “Beach Towel with Shade”. It is a sun shelter made of nylon woven fabric sewn over a spring metal flexible frame that offers protection from the wind and the sun at the beach, park, etc. It is dome shaped with three sides and a detached floor. It is open on one side and features two mesh panels for cross ventilation. The floor is constructed of nylon woven fabric sewn over an oval shaped metal flexible frame and features a removable terry cloth cover. The sun shelter and the floor with the removable cover may be imported together or separately.

You believed that the sun shelter and the detached floor with removable cover, when imported together or separately, should be classified in subheading 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles. The shelter and floor are a composite good. The two components together form a shelter system. In addition, the detached floor with removable cover is a composite good composed of metal frame and textile fabrics. The textile fabrics impart the essential character of this article.

The Explanatory Notes under Harmonized Tariff Schedules for tents is very broad and includes a variety of structures, e.g. marquees and tents for military, camping (including backpacking tents), circus, beach use. The instant sun shelter is similar to the articles described in Headquarters’ Rulings 956042, dated July 5, 1994, HQ 955304, and dated May 11, 1994 and in HQ 951774, dated May 28, 1992. In these rulings it was determined that the articles were tent-like structures and classified in subheading 6306.22.9030, HTS. It is clear that the instant shelter falls within the definition of tents for tariff purposes.

The applicable subheading for the sun shelter and detached floor with removable cover when imported together and the sun shelter when imported alone will be 6306.22.9030, HTS, which provides for tents: Of synthetic fibers: Other, other. The duty rate will be 9.4 percent ad valorem.

The applicable subheading for the floor with removable cover when imported separately will be 6307.90.9989, HTS, which provides for other made up articles . . . Other. The duty rate will be 7 percent ad valorem.

The sun shelter with or without the floor with removable cover falls within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7092.


Robert B. Swierupski

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