The tariff classification of a beach tent from China

November 24, 2009 N085236 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Morgan Colmore-Williams Bivowacky Enterprises, Ltd. 375 Green Valley Road Griffin, GA 30224 RE: The tariff classification of a beach tent from China Dear Mr. Colmore-Williams: In your letter dated Nov. 19, 2009, you requested a tariff classification ruling. You submitted pictures of the Bivowacky™ Beach Shelter. It is a temporary shelter to be used on the beach to protect from the sun and wind. It has a roof, two sides, a floor mat, and aluminum poles at the corners. The roof, sides, and mat are made of woven polyester fabric; the roof and side pieces are UV-treated. The poles are made of aluminum and can be pressed into the sand with retractable foot pedals. When assembled, the tent measures 74” long x 55” wide x 53” tall. Also included are four bags to fill with sand to weigh down the tent. All the parts fit into a carry bag. The applicable subheading for the Bivowacky™ Beach Shelter with all its parts and accessories as described above will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: of synthetic fibers: Other, other. The rate of duty will be 8.8% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division