CLA-2-63:OT:RR:E:NC:TA:351
Jan Byrkit
Mongo Yurts
1537 State Road
Mosier, OR 97040
RE: The tariff classification of a yurt from Mongolia
Dear Mr. Byrkit:
In your letter dated June 8, 2009 and a follow-up email dated June 9, 2009, and follow-up e-mails, you requested a tariff classification ruling on a yurt. You did not submit a sample, only pictures.
The yurt is a tent-like structure made of cotton canvas with a lattice-like frame of larch wood, with a wooden door. Insulation of polyester and sheep’s wool felt lines the inside. A layer of waxed canvas fabric is rolled out around the outside of the frame. The outer wall is also cotton. The roof is composed of a frame of wooden poles emanating like spokes from a center ring, called the crown. The ends of the roof poles rest on the top of the lattice wall. The crown is held up by two poles. The roof is covered by cotton fabric. Heavy ropes are tied around the perimeter wall to hold everything in place. The diameter is approximately 20’ and the height is 8' in the center of the yurt.
The applicable subheading for the yurt will be 6306.29.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cotton tents. The rate of duty will be 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/.
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