CLA-2-63:OT:RR:NC:TA:351
Mr. Arthur L. Haskins IV
Nova Ventures Limited
Unit 8/7F, BLK B, Fuk Ming BLD
32-40 Fuk Tsun St. Tai Kok Tsui
Kowloon, Hong Kong
RE: The tariff classification of a car rooftop tent from China
Dear Mr. Haskins:
In your letter dated December 13, 2012, you requested a tariff classification ruling.
You submitted pictures of a tent that is used when attached to a car’s roof rack. The tent is made from coated polyester textile fabric with mesh fabric windows with a fabric canopy. The windows and side entrance can be closed with zippers. The tent is supported with aluminum poles and aluminum sheet flooring, with a 45” aluminum ladder. The tent also includes a 3”-5” thick cellular foam mattress. The car rooftop tent measures 95” x 56” x 50” when opened and 57” x 48-1/2” x 11” when packed, and weighs 112 pounds.
The applicable subheading for the car rooftop tent with frame, ladder, and mattress will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: of synthetic fibers: Other, other. 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,
Thomas J. Russo
Director
National Commodity Specialist Division