The tariff classification of a gazebo from China

N021954 January 23, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Sylvia Ley Buy-Global, Inc. 530 Eagle Avenue West Hempstead, NY 11552 RE: The tariff classification of a gazebo from China Dear Ms. Ley: In your letter dated January 2, 2008, you requested a tariff classification ruling. The gazebo, Mfg. ID 28036321, is intended to provide outdoor shelter for events, leisure activities and storage. The gazebo is made of 210 gram polyester fabric supported with a framework of 25 hollow powder coated steel poles. The gazebo includes two large zipper doors and six windows made of clear polyvinyl chloride (PVC) sheeting. The panel hems have metal eyelets and stakes are used to fix the gazebo to the ground. The assembled gazebo measures approximately 13 feet by 19.5 feet and weighs 158.4 pounds. The gazebo will be shipped unassembled in a corrugated box. A sample swatch of the material used to construct the gazebo was submitted with your request. The polyester is in the form of strips that measure not over 5 mm in width and that thus meet the dimensional requirements to be considered textile strips. The strips are woven to form a fabric, which is coated on both sides with pigmented white polyvinyl chloride (PVC) film that is visible to the naked eye other than by mere change of color. This construction is classifiable as plastics of chapter 39 of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the gazebo will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division