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NY G85252

December 29, 2000

CLA-2-63:RR:NC:TA:351 G85252


TARIFF NO.: 6306.22.9030

John F. Cowling
Armstrong Teasdale LLP c/o Holly Harris
General Manager
Circus Flora
634 N. Grand, Suite 10D
St. Louis, MO 63103

RE: The tariff classification of a circus tent from Italy.

Dear Mr. Cowling:

In your letter dated December 12, 2000, you requested a tariff classification ruling.

You requested that the tent be classified under subheading 9812.00.20, Harmonized Tariff Schedule of the United States (HTS), which allows duty-free articles imported for exhibition by an institution or society established for the encouragement of agriculture, the arts, education, or science. U.S. Note 1 to subchapter XIII states that the provisions of this subchapter do not apply to articles intended for sale or for any purpose other than exhibition or erecting a public monument, nor do they apply to any institution or society engaged in or connected with business of a private or commercial character. While your endeavor is artistic in intent, it is not covered by this provision of the HTS.

According to a telephone conversation you had with National Import Specialist Mitchel Bayer, the circus tent being imported by Circus Flora is made of vinyl.

The applicable subheading for the circus tent will be 6306.22.9030, HTS, which provides tents: Of Synthetic fibers: Other, other. The duty rate will be 9.3 percent ad valorem in 2000 and 9.2 percent in 2001.

Products of Italy do not require a textile visa and are not subject to quotas.

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 212-637-7086.


Robert B. Swierupski

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