CLA-2-39:S:N:N6:221 805471
Mr. Skip Espeseth
Norman G. Jensen, Inc.
Box 10, 223 Railway Avenue
Portal, ND 58772
RE: The tariff classification of temporary shelters from Canada.
Dear Mr. Espeseth:
In your letter dated December 20, 1994, on behalf of Zembik
Open Air Protection Inc., Canada, you requested a tariff
classification ruling.
You have submitted descriptive literature illustrating
various portable, temporary shelters. Each shelter consists of a
lightweight cover fastened onto a collapsible frame made of
aluminum ribs attached to a plastic pivot. The pivoting frame
allows the shelter to open easily at either end, and to remain
partially open. Sizes vary from a ten foot dome to a 10 foot by
20 foot rectangular unit. The shelters may be used as storage
buildings, greenhouses, or garages, or may be partially opened
and used as gazebos or sun shelters.
You have identified and submitted sample swatches of six
materials from which the covers for the shelters will be made.
Material 1 (translucent) consists of translucent strips of
polyolefin material, the strips measuring not over 5 mm in width,
woven into a fabric and then coated with clear plastics which is
not considered to be visible to the naked eye. Material 2
(silver/black) consists of strips, measuring not over 5 mm in
width, woven and then coated with visible silver plastics on one
side and visible black plastics on the other side. Material 3
(ambulance) consists of strips measuring not over 5 mm in width,
woven and then coated with white plastics which is not considered
to be visible to the naked eye. Material 4 (gazebo) consists of
vinyl coated polyester fiber yarns, woven into a fabric.
Material 5 (black) consists of a fabric of 50 percent polyester
and 50 percent cotton, coated on both sides with visible black
plastics. Material 6 (dark green) consists of woven nylon fabric
coated on both sides with visible green polyvinyl chloride.
The applicable tariff provision for the shelters made from
materials 2 (silver/black), 5 (black), and 6 (dark green), will
be 3926.90.9890, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other articles of
plastics, other. The general rate of duty will be 5.3 percent ad
valorem.
The applicable tariff provision for the shelters made from
materials 1 (translucent), 3 (ambulance), and 4 (gazebo), will be
6306.22.9030, HTSUSA, which provides for tents of synthetic
fibers, other, other. The general rate of duty will be 9.9
percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport