The tariff classification of a folding tent from China and Taiwan

N136076 December 13, 2010 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Janet Lynne Wilson-Campbell J.L. Wilson, L.L.C. 24 North Pintail Drive Ocean Pines, MD 21811 RE: The tariff classification of a folding tent from China and Taiwan Dear Ms. Wilson-Campbell: In your letter dated December 2, 2010, you requested a tariff classification ruling. You submitted pictures of a folding canopy beach tent with a carrying tote. The tent is made of urethane-coated woven polyester filament textile fabric with polyester mesh fabric on the sides. The tent is supported by rigid plastic rods extending from a plastic hub, which sits on the ground. The supporting rods pivot out of this hub to open the tent. The connecting assembly consists of plastic hollow tubes that are connected by a dowel/copper rivet to permit the pivoting action. The tent comes with a textile fabric floor and 9-inch plastic stakes. The applicable subheading for the folding tent and carry bag will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, 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 the World Wide Web at http://www.usitc.gov/tata/hts/. You also asked about the correct marking for this product, both country of origin and fiber content. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the imported tent is the consumer who purchases the product at retail. You state that the tent will be sold in a box, but you do not specify whether the box will be sealed or not. However, in either case, the size and bulk of the tent would make it unlikely that a consumer would remove the tent from the box to examine it in the store. The marking requirements for unsealed disposable containers of imported merchandise are set forth in Section 134.24(d), Customs Regulations (19 CFR 134.24(d)). This section provides that “if the container is normally opened by the ultimate purchaser prior to purchase, only the article need be marked.” However, if the imported tent is the type of article that a prospective purchaser would not necessarily take out of its package to examine prior to purchase, the package is required to be marked. As provided in Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain prior to purchase. With regard to the permanency of a marking, Section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. However, Section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Please note that separate Federal Trade Commission marking requirements exist regarding fiber content and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “Consumer Protection” and then on “Business Information” and then on “Clothing and Textiles”). 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