CLA-2-63:RR:NC:N3:351 L81895
Katherine Tu
Import Vice President
Budge Industries, LLC
1240 South Broad Street
Suite 140
Lansdale, PA 19446
RE: The tariff classification of car canopies from China
Dear Ms. Tu:
In your letter dated January 5, 2005, you requested a tariff classification ruling.
You have submitted samples of swatches of fabric from Style No. 25757 (Car Canopy) and Style No. 25775 (Side Wall). The car canopy measures 10’L x 20’W x 10’H. It consists of a100% polyester white fabric that fits over a frame made of steel pipes. You state that the canopy is intended for outdoor use for cars and trucks. It features three walls and one zipper door.
You have submitted two fabrics but it appears from your letter that the entire canopy is made of either fabric, not both. The fabrics are both woven of strips that you state are polyethylene; the strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS).
One fabric, the 8 x 8 weave, is a textile fabric that is heavily coated on one side with a plastic coating that is visible to the naked eye other than by change of color, while the other side is not considered coated; this type of construction is classified as a textile material for tariff purposes.
The applicable subheading for the car canopy, if constructed of this 8 x 8 weave textile fabric, will be 6306.22.9030, HTS, which provides for tents: Of synthetic fibers: Other, other. The rate of duty will be 8.8 percent ad valorem.
The second sample is a textile fabric that is heavily coated on both sides with a plastic coating that is visible to the naked eye other than by change of color; this type of construction is classified as a plastic material for tariff purposes.
The applicable subheading for the car canopy, if constructed of this 11 x 11 weave plastic fabric, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
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,
National Commodity
Specialist Division