D & L CHB, LLC
1500 Midway Court, W201
Elk Grove Village, IL 60007
RE: The tariff classification of canvas tents and screens from Australia
Dear Ms. Diebold:
In your letter dated July 30, 2008, you requested a tariff classification ruling on behalf of your client, Bushwakka Australia, of Australia.
The items in question are identified as canvas tents and screens. The only sample submitted was a piece of the textile fabric that is used in the construction of these items. You state that it is 50% polyester and 50% cotton.
You submitted pictures of the tents, which the website refers to as swags. They are used for sleeping purposes. Sizes are not given, but they are for one or two people to lie down and sleep in; there is no room to sit up if the top is zipped. They roll up like a sleeping bag. Each tent has a collapsible metal frame, stakes, and ropes. The one-person tent, called the Lite-Rider, requires a padded bottom layer such as an air mattress; the two-person tents (Roy-I-dual and Trav-ler) have padded bottoms.
Due to the fact that the tents are to be constructed of a 50/50 blend of fibers, they are classified using Note 2(A) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), and Subheading Note 2(A). The tents will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The tents may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for the tents will be 6306.22.9030, HTSUS, which provides for tents, of synthetic fibers, other, other. The rate of duty will be 8.8% ad valorem.
You submitted a picture of the screen. You state that the screen can be used for any exterior application such as privacy or protection from the elements. It has a metal frame and appears to roll up like a window shade. It is not essential for camping, not typically associated with goods used in camping, nor specially designed for camping. In addition, the screen has uses other than camping, such as in a garden or yard, as it is shown in the picture.
The applicable subheading for the canvas screens will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 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/.
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.
Robert B. Swierupski
National Commodity Specialist Division