Base
8617281991-04-04New YorkClassification

The tariff classification of a "Cabana" from People'sRepublic of China, Hong Kong, Tailand, Korea, and Taiwan.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of a "Cabana" from People'sRepublic of China, Hong Kong, Tailand, Korea, and Taiwan.

Ruling Text

NY 861728 APR 04 1991 CLA-2-63:S:N:N3G:345 861728 CATEGORY: Classification TARIFF NO.: 6307.90.9490 Mr. Peter J. Wang Jefferson Trading Company 520 So. Lafayette Park Place, Suite 200 Los Angeles, Calif 90057 RE: The tariff classification of a "Cabana" from People's Republic of China, Hong Kong, Tailand, Korea, and Taiwan. Dear Mr. Wang: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : March 18, 1991 DESCRIPTION OF MERCHANDISE : The sample submitted, style #7500, is an open half-dome shape shell constructed of 50 percent cotton and 50 percent polyester woven fabric sewn over an aluminum frame. The article features a detachable pad and a mesh screen. HTS PROVISION : Other made up articles...Other, other, other. HTS SUBHEADING : 6307.90.9490 RATE OF DUTY : 7 percent ad valorem DUTY CONCESSION : Articles classifiable under subheading 6307.90.9490, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. OTHER : The sample will be returned as requested. 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