CLA-2-63:OT:RR:NC:N3:351
Dian K. Lees
Lees Leisure Industries Ltd.
P.O. Box 477
Oroville, WA 98844
RE: The tariff classification of a truck-bed tent from Canada
Dear Ms. Lees:
In your letter dated Jan. 29, 2013, you requested a tariff classification ruling. We had to return that letter to you for fabric samples. In an undated response received in our office on Feb. 19, 2013, you sent the samples.
The submitted samples are representative swatches of the fabrics used to construct the tent you market under the name Lil Diamond. The tent is designed to be carried and set up on the bed of a standard pick-up truck. The fabrics, one for the tent body and the other for the tent roof, are woven of polyester fabric. Both are textile fabrics coated for water repellency; the roof is said to be waterproof.
The tent, when set up, measures 66” x 78”. The floor measures 40” across the bed of the truck, creating the main sleeping area. The balance of the tent extends out over the left (driver’s) side and is supported by a platform with three metal legs. The zippered door matches the truck’s tailgate and there are four screened windows. The tent folds flat into a case that is carried on the truck bed, extending over the sides, depending on the truck model.
The applicable subheading for the truck tent 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.
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 as part of our official 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,
Thomas J. Russo
Director
National Commodity Specialist Division