CLA-2-63:RR:NC:TA:352 D81749

Mr. Mauricio Hodgson
Auditrade, Inc.
5448 Hoffner Avenue, Suite 403
Orlando, Florida 32812

RE: The tariff classification of nylon taffeta tent for use by children from China.

Dear Mr. Hodgson:

In your letter dated August 24, 1998, on behalf of your client Action Products International, Inc. you requested a classification ruling.

The submitted sample, designated as "Hello! Playhouse for Children", is a tent made from 100% nylon taffeta fabric. The tent measures 125 centimeters by 125 centimeters at its base and rises to a height of 94 centimeters. The tent comes equipped with plastic poles and plastic connectors which provide the framework for the textile fabric tent. This tent is designed as a playhouse and marketing literature provided indicates the tent can be used outdoors where it will afford some protection from the elements.

The applicable subheading for the playhouse 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 9.5 percent ad valorem.

This 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division