The tariff classification of a pop up gazebo from China

N280072 November 8, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street # 200 Philadelphia, PA 19112 RE: The tariff classification of a pop up gazebo from China Dear Mr. Stinson: In your letter dated August 3, 2016, you requested a tariff classification ruling on behalf of your client Rite Aid. You submitted a photo of an item called pop up gazebo. The pop up gazebo is composed of a 150D polyester, waterproof canopy cover, with four sides composed of textile netting. It has a powder coated steel frame, comprised of four legs and parts which support the canopy as a roof. It measures 12 inches by 12 inches and weighs approximately 45pounds. The item collapses to fit into the accompanying storage case composed of the same material. The gazebo is designed, manufactured and marketed for outdoor use at events like picnics and sporting events. In your letter, you propose classification in subheading 7308.90.9590, Harmonized Tariff Schedule of the United States, (HTSUS), which is for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other: Other. However the pop up gazebo is not akin to the exemplars listed in the Explanatory Notes to Chapter 73 for structures in heading 7308. In addition, the pop up gazebo is a portable item and not a permanent structure characterized by the fact that “once they are put in position, they generally remain in that position” or are “expected to remain so configured for extended periods of time” as required for classification in heading 7308 in Target Stores v. United States, Court No. 06-00444 (Slip Op. 12-41, March 22, 2012). The applicable subheading for the pop up gazebo will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division