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July 20, 1999

CLA-2-63:RR:NC:TA:352 E84023

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030

Ms. Tamarra Y. Berda
Lynx International, Inc.
1942 Shawnee Road
Eagan, MN 55122

RE: The tariff classification of a “Party Tent” from Taiwan.

Dear Ms. Berda:

In your letter received by this office June 28, 1999, on behalf of Damark International, Inc., you requested a classification ruling.

The submitted swatches are samples of the materials used for the manufacture of a “Party Tent”, item number HT-260. Photographs of the finished tent were also submitted. The tent is designed with three walls. The fourth side is opened. The three walls are made of woven olefin strips coated on both sides with plastic material considered not visible to the naked eye. The olefin strips meet the dimensional requirements of man-made fiber strip contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS). The roof is composed of woven olefin strips, which are visibly coated on both sides with plastic material. The windows are constructed of clear plastic sheeting materials. The stated size is 118” x 236” x 102 3/8”. The Center height is 98 inches. The tent consists of two components that merit consideration in determining the essential character of the tent. First, the woven olefin strips material that make up the roof which is a woven fabric visibly coated on both sides with plastic. This product is considered a plastic material and a tent composed of this material is classifiable in Chapter 39, HTS. The other component is the woven textile fabric that makes up the walls 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 woven olefin strips material that make up the roof 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© 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 “Party 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 9.4 percent ad valorem.

The “Part Tent” falls within textile category designation 669. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7012.

Sincerely,

Robert B. Swierupski
Director,

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