Base
8101041995-05-04New YorkClassification

The tariff classification of a gazebo from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3926.90.9890

$867.1M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

31 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of a gazebo from China.

Ruling Text

NY 810104 May 4, 1995 CLA-2-39:S:N:N6:221 810104 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Paul Hsieh LifeGear, Inc. P.O.Box 693 300 Round Hill Drive Rockaway Township, NJ 07866 RE: The tariff classification of a gazebo from China. Dear Mr. Hsieh: In your letter dated April 20, 1995, you requested a tariff classification ruling. A sample swatch and picture of the gazebo were included with your letter. The gazebo (Item No. 52703) is made of textile polyethylene strips which have been woven, and then coated on both sides with a visible plastics material. The gazebo will be imported with a zinc coated steel frame, ground stakes and a storage bag. The applicable subheading for the gazebo will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

Related Rulings for HTS 3926.90.98.90

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.