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NY R04358




July 11, 2006

CLA-2-63:RR:NC:N3:351 R04358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.21.0000

Brooke A. Shubin
Import Manager
Dachser Transport of America, Inc.
19115 Lee Road
Suite 220
Humble, TX 77338

RE: The tariff classification of a cotton tent from Australia or China

Dear Ms. Shubin:

In your letter dated June 6, 2006, you requested a tariff classification ruling on behalf of your client, Dixie Shooters Supply, Inc., of Blakely, Georgia.

The item in question is identified as a “superdome swag.” You state that it is a tent that measures approximately 7’ x 3’, with the cover made of cotton canvas and a 50mm high-density foam mattress in the floor of the tent. The canvas cover is attached with high-tensile shock-corded alloy rods for head and center support. The tent has a zippered flywire on the top for entry, an external rear window flap, and a zippered rear wall for alternate entry. Hook-and-loop fasteners hold storm flaps in extreme weather.

The applicable subheading for the cotton tent will be 6306.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: Of cotton. The rate of duty will be 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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,

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