The tariff classification of a gazebo and umbrella torch from China

NY R00614 August 2, 2004 CLA-2-63:RR:NC:N3:351 R00614 CATEGORY: Classification TARIFF NO.: 6306.22.9030, 9405.50.4000 Karl F. Krueger DHL Danzas Air & Ocean 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a gazebo and umbrella torch from China Dear Mr. Krueger: In your letter dated July 22, 2004, you requested a tariff classification ruling on behalf of Gracious Living of Richmond Hill, Ontario, Canada. The items in question are a gazebo and an umbrella torch. You indicate that the gazebo is made of polyester woven fabric. The fabric, which comes in various colors and patterns, covers the roof and corners. There are no sides and no floor. It is supported by an aluminum frame. The applicable subheading for the gazebo will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of synthetic fibers: Other, other. The rate of duty will be 8.9 percent ad valorem. The umbrella torch consists of two non-electric matching torch-shaped oil lamps. Each lamp has a bowl-shaped metal oil casing featuring a textile wick that is inserted into a metal bracket with a cylindrical shaped metal handle. These two oil lamps are laterally joined by a metal holder that is to be affixed to the shaft of a patio table umbrella. The metal components are not of brass. The applicable subheading for the umbrella torch will be 9405.50.4000, HTS, which provides for other non-electric lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. 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