CLA-2-39:S:N:N6:221 889855
Ms. Mina Consarino
Barbieri Tents U.S.A.
1801 Avenue of the Stars, Suite 1004
Los Angeles, CA 90067
RE: The tariff classification of tents and gazebos from Italy.
Dear Ms. Consarino:
In your letter dated August 23, 1993, you requested a tariff
classification ruling.
Pictures of the tents and gazebos along with a sample swatch
of the
coated fabric were submitted with your letter. The tents and gazebos consist
of metal frames and textile fabrics coated on both sides with a visible layer
of polyvinyl chloride. The tents and gazebos will be used for dining,
displays, and parking vehicles.
The applicable subheading for the tents and gazebos will be
3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which
provides for other articles of plastics, other. The rate of duty will be 5.3
percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
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