NY 861728
APR 04 1991


CLA-2-63:S:N:N3G:345 861728

Mr. Peter J. Wang
Jefferson Trading Company
520 So. Lafayette Park Place, Suite 200
Los Angeles, Calif 90057

RE: The tariff classification of a "Cabana" from People's Republic of China, Hong Kong, Tailand, Korea, and Taiwan.

Dear Mr. Wang:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 18, 1991

DESCRIPTION OF MERCHANDISE : The sample submitted, style #7500, is an open half-dome shape shell constructed of 50 percent cotton and 50 percent polyester woven fabric sewn over an aluminum frame. The article features a detachable pad and a mesh screen.

HTS PROVISION : Other made up articles...Other, other, other.

HTS SUBHEADING : 6307.90.9490

RATE OF DUTY : 7 percent ad valorem

DUTY CONCESSION : Articles classifiable under subheading 6307.90.9490, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. OTHER : The sample will be returned as requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport