CLA-2-63:RR:NC:TA:352 B85209
Ms. Judy Miller
Wal-Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-4318
RE: The tariff classification of a tent from China.
Dear Ms. Miller:
In your letter dated March 26, 1997, you requested a
classification ruling. The samples are being returned as
requested.
Your submitted sample, style number JW1390, is described as a
six-person tent. The stated floor area is 13 feet by 9 feet with
the center height measuring 6 feet and 8 inches. The walls of the
tent are in part woven nylon taffeta fabric and in part
polyethylene sheeting material. The sheeting material is made of
woven polyethylene textile strips. This fabric is visibly coated
on both side with plastic. The roof is constructed of polyester
woven fabric. The floor is composed of the same polyethylene
sheeting material as described above. Included with the tent are
metal poles, a rope, a plastic bottle containing seam sealers, tent
stakes and bags made of the same polyethylene sheeting material.
The bags feature a tie-string attached to one side. All of the
articles are packaged in an illustrated cardboard carton and
contained in a woven textile carry bag.
The tent consists of two components that merit consideration
in determining the essential character of the tent. First, the
polyethylene sheeting material which is a woven fabric visibly
coated on both side with plastic. This product is considered a
plastic material and a tent composed of this material is
classifiable in Chapter 39, HTS. The polyethylene sheeting
material forms part of the walls and the complete floor. The other
component is the woven textile fabrics that make up part of the
walls and the entire roof which if determined to impart the
essential character would result in this product being classified
under the provision for tents of textile fabric in Chapter 63, HTS.
Neither the polyethylene sheeting material nor the woven textile
fabrics impart the essential character of the article. Since each
material plays a significant part in the tent construction, General
Rule of Interpretation (GRI) 3(c) states that when goods cannot be
classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs
last in numerical order among those which equally merit
consideration.
The applicable subheading for the tent will be 6306.22.9030,
Harmonized Tariff Schedule of the United States (HTS), which
provides for tents: Of synthetic fibers: Other, other. The
duty rate will be 9.6 percent ad valorem.
The tent falls within textile category designation 669.
Based upon international textile trade agreements products of
China 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.
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,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division