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NY B85209




April 28, 1997

CLA-2-63:RR:NC:TA:352 B85209

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030

Ms. Judy Miller
Wal-Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-4318

RE: The tariff classification of a tent from China.

Dear Ms. Miller:

In your letter dated March 26, 1997, you requested a classification ruling. The samples are being returned as requested.

Your submitted sample, style number JW1390, is described as a six-person tent. The stated floor area is 13 feet by 9 feet with the center height measuring 6 feet and 8 inches. The walls of the tent are in part woven nylon taffeta fabric and in part polyethylene sheeting material. The sheeting material is made of woven polyethylene textile strips. This fabric is visibly coated on both side with plastic. The roof is constructed of polyester woven fabric. The floor is composed of the same polyethylene sheeting material as described above. Included with the tent are metal poles, a rope, a plastic bottle containing seam sealers, tent stakes and bags made of the same polyethylene sheeting material. The bags feature a tie-string attached to one side. All of the articles are packaged in an illustrated cardboard carton and contained in a woven textile carry bag.

The tent consists of two components that merit consideration in determining the essential character of the tent. First, the polyethylene sheeting material which is a woven fabric visibly coated on both side with plastic. This product is considered a plastic material and a tent composed of this material is classifiable in Chapter 39, HTS. The polyethylene sheeting material forms part of the walls and the complete floor. The other component is the woven textile fabrics that make up part of the walls and the entire roof which if determined to impart the essential character would result in this product being classified under the provision for tents of textile fabric in Chapter 63, HTS. Neither the polyethylene sheeting material nor the woven textile fabrics impart the essential character of the article. Since each material plays a significant part in the tent construction, General Rule of Interpretation (GRI) 3(c) states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the tent will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of synthetic fibers: Other, other. The duty rate will be 9.6 percent ad valorem.

The tent falls within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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