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NY J89514

October 23, 2003

CLA-2-63:RR:NC:N3:351 J89514


TARIFF NO.: 6306.22.9030

Harvey B. Fox
Adduci, Mastriani & Schaumberg, L.L.P.
1200 Seventeenth St., N.W.
Washington, D.C. 20036

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of portable shelters from Mexico; Article 509

Dear Mr. Fox:

In your letter dated September 26, 2003, on behalf of CTM, L.L.C., you requested a ruling on the status of certain tents from Mexico under the NAFTA.

You previously received classification ruling D88393, dated April 8, 1999, on the same merchandise. This ruling may be considered a revised version of that ruling insofar as it concerns the eligibility of the same tents under the NAFTA under certain modifications to the manufacturing process.

The tents are not specifically described in your letter but in D88393, there is this description:

These portable shelters are similar to a gazebo or dining canopy and consist of a fabric canopy supported by four poles. The shelters have no sides or floor and are designed to protect occupants from the sun and rain in a backyard or camp setting.

The applicable tariff provision for the portable shelters will be 6306.22.9030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tents of synthetic fibers, other, other. The general rate of duty will be 8.9 percent ad valorem.

The portable shelters are manufactured from one of two types of woven fabric that originate in an unnamed Asian country or countries. They were described in D88393. The first type of fabric is identified as 250 denier white coated fabric. This product is plain woven and composed of 100% filament polyester. The fabric has been coated on one side with coating of polyurethane plastic that is visible to the naked eye. The second type of fabric from which the portable shelter will be manufactured is identified as 150 denier blue coated fabric. This item is a dyed plain woven fabric composed of 100% filament polyester. It is constructed using 150 denier filament yarns in both the warp and filling. The fabric has been coated on one side with polyurethane that is visible to the naked eye.

These fabrics were determined to be classifiable in heading 5903, HTS. We assume for purposes of this ruling that there has been no change in the fabric.

You state that the fabrics are sent to Mexico where they are cut into the tent components and sewn into the finished item and that these will be packaged in Mexico with the steel frames and support stakes for export to the U.S. as unassembled tents. In the original ruling, the frames were manufactured in the U.S. and the packaging of the completed item was done in the U.S., but in the instant request, you state that the frames are now of Chinese origin and the packaging is done in Mexico. These changes do not affect the NAFTA determination of the original ruling.

Each of the non-originating materials used to make the shelter has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/63. The portable shelter will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 646-733-3102.


Robert B. Swierupski

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