CLA-2-63:RR:NC:TP:352 A88275

Mr. Richard K. Kalal
Schott International, Inc.
P.O. Box 7152
Akron, OH 44306-0152

RE: The tariff classification of a Gazebo cut and sewn in China from fabric woven in Taiwan or India.

Dear Mr. Kalal:

In your letter dated September 27, 1996, you requested a classification ruling. The submitted swatches are material used for the manufacture of a gazebo. The swatch, designated as fabric number 3, is made of cotton woven duck fabric. The swatch designated as fabric number 4, is composed of nylon woven fabric with polyvinyl chloride coating on one side. The coating completely covers the nylon fabric and is visible to the naked eye. The swatch designated as fabric number 7 (exhibit # 5), is constructed of polyester woven fabric with polyurethane coating on one side. The coating is visible to the naked eye.

Your inquiry does not provide enough information for us to give a classification ruling on the items designated as fabric numbers 5 and 6. Your request for a classification ruling should include an actual sample.

The applicable subheading for the gazebo made of fabric number 3 will be 6306.21.000, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of cotton. The duty rate will be 14.4 percent ad valorem.

The applicable subheading for the gazebos made of fabric number 4 and fabric number 7, will be 6306.22.9030, HTS, which provides for tents: Of synthetic fibers: Other, other. The duty rate will be 9.8 percent ad valorem.

The gazebos classified under 6306.22.9030, HTS, fall within textile category designation 669. Based upon international textile trade agreements products of Taiwan, and India 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.

We are precluded from ruling on the country of origin on the gazebo. This question will be forwarded to our Headquarters office for reply on this issue.

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,

Roger J. Silvestri
Director
National Commodity
Specialist Division