CLA-2-63:OT:RR:NC:TA:351
Earl Pacis
Albatrans Inc.
2805 W. El Segundo Blvd. - #3
Hawthorne, CA 90250
RE: The tariff classification of gazebos, canopies, and frames from China
Dear Mr. Pacis:
In your letters dated Feb. 15 and Mar. 2, 2010, you requested a tariff classification ruling on behalf of your client, S.A. Vitabri, of Bensaçon, France. The ruling request concerns gazebos imported with and without the frames, and the frames imported without the gazebo canopies. The dimensions are not given, nor are any style numbers, although the photograph you included seems to identify the gazebo as V2.
The gazebo has four corner poles and a roof that is covered by the canopy that fits over the corner poles. There are no side pieces or walls. You state that the canopy frames are made of aluminum with polypropylene plastic junction pieces. The photograph shows four corner poles that appear to telescope to adjust the height, and a criss-cross construction on the roof that may allow for folding, with a peak in the center.
You submitted samples of swatches of various fabrics in three groups that will be used to manufacture the canopies. The fabrics will be cut and sewn into the fitted gazebo canopies in China prior to importation.
The first group of samples is woven fabric of 100% acrylic yarns. The second is 100% polyester.
The applicable subheading for the gazebos of acrylic or polyester imported with the frames (as completed gazebos, whether the frame is assembled or not) as well as the canopies of acrylic and polyester imported without the frames will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: of synthetic fibers: Other, other. The rate of duty will be 8.8% ad valorem.
The third group of fabric samples is said to be 70% vinyl and 30% polyester. These are textile fabrics that have been heavily and visibly coated on both sides with plastics. The textile acts as a support and reinforcement, but is not visible. Material of this construction is classifiable as plastic sheeting of chapter 39, HTSUS, for tariff classification purposes.
The applicable subheading for the gazebos made of this polyester reinforced vinyl sheeting imported with the frames (as completed gazebos, whether the frame is assembled or not) as well as the canopies made of this polyester reinforced vinyl sheeting imported without the frames will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% ad valorem.
You also state that the frames may be imported separately, either assembled or requiring assembly.
The applicable subheading for the aluminum frames imported without the canopies will be 7610.90.0080, HTSUS, which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures, other, other, other. The rate of duty will be 5.7% 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/.
The fabric samples will be retained with the case file.
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