CLA-2-63:OT:RR:NC:N3: 351
Mr. Aaron A. Hill Bright Path Enterprises 1241 North Daniels Cove Layton, UT 84040 RE: The tariff classification of a wing vestibule from China Dear Mr. Hill: In your letter dated March 4, 2025, you requested a tariff classification ruling. In lieu of a sample, photographs of the wing vestibule were provided with your request. The item, described as a “Wing Vestibule,” is a tent accessory designed to be attached to a Flex-Bow tent’s protruding horizontal awning to provide 16 to 20 square feet of additional storage area. The vestibule is composed of 100 percent cotton, dyed green, canvas woven fabric with a water-resistance coating. The vestibule is imported together with one galvanized steel ridge pole, five steel stakes, one polyester braided guy rope, a polyester carrying bag, and an instruction sheet. The vestibule features a Kodiak Canvas® logo printed on the lower right corner and a black polyethylene sheeting trim along the bottom where the vestibule meets the ground. The vestibule is available in two models. Model 1601, measures 81 inches in length at the top and 178 inches at the bottom by 86 inches in height and is designed to be used with the 10’ x 10’ Flex Bow tent. Model 1604 measures 84 inches in length at the top and 190 inches in length at the bottom by 86 inches in height and is designed to be used with the 10’ x 14’ Flex-Bow tent. You state the vestibule will be packaged and sold separately from a Flex-Bow tent. You suggested that the “Wing Vestibule,” be classified under subheading 6306.29.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tents (including temporary canopies and similar articles): Of other textile materials: Of cotton.” We disagree. The wing vestibule is an optional item intended for use solely with a particular Flex-Bow tent. The vestibule enhances the tent by providing additional storage and shelter area. The vestibule itself is considered an accessory and is not sold with the Flex-Bow tent. An accessory for a tent is not provided for in Heading 6306; no legal notes to Chapter 63 or does Section XI include accessories as classifiable in Heading 6306.
The applicable subheading for the “Wing Vestibule” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUSA is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division