CLA-2-63:RR:NC:N3:351
Liz Laki
33 Trottier, D.D.O. (Mtl)
Quebec, Canada H4N 2C8
RE: The tariff classification of a screen house from China
Dear Ms. Laki:
In your letter dated October 21, 2006, you requested a tariff classification ruling.
The item in question is a screen house that you identify as a portable “Screen-Room.” You state that the end use of the item is for outdoor protection against sun and mosquitoes. It is constructed of an aluminum frame with polypropylene plastic joints. The water repellant roof is 100% woven nylon, 1000mm polyurethane-coated. The walls are 100% polyester mosquito mesh. The fabric is attached to the frame by hook-and-loop fasteners.
The applicable subheading for the screen house will be 6306.22.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tents: Of synthetic fibers: Other, Screen house. The rate of duty will be 8.8% 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