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NY N021196




January 3, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030

Ms. Una Gauthier
Barthco International Inc.
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a children’s tent from China

Dear Ms. Gauthier:

In your letter dated Dec. 19, 2007, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The sample which you submitted was examined and disposed of.

You submitted a sample of Item 444753 Dome Tent. The walls, floor, and fly are 100% polyester and are said to be water resistant. The top of the ceiling under the fly is mesh fabric for ventilation. It has a 5’ x 4’ floor space and 36” center height. The front features a D-shaped zippered door. The frame consists of two fiberglass poles. The tent and frame fit into an included carry bag.

The care label states that the tent “is recommended for indoor use and mild climate use only.” It is also water resistant. These factors, plus the ventilation and fly, indicate outdoor use.

The applicable subheading for the tent, frame, and carry bag will be 6306.22.9030, HTSUS, which provides for tents, of synthetic fibers, other, other. The rate of duty will be 8.8% 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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