CLA-2 CO:R:C:G 085550 HP
Mr. Dale O. Torrence
Law Offices of George R. Tuttle
1331 Pennsylvania Avenue, N.W.
Suite 1200F
Washington, D.C. 20004
RE: Reconsideration of HRL 084268 of July 31, 1989
Dear Mr. Torrence:
This is in reply to your letter of September 8, 1989,
requesting reconsideration of Headquarters Ruling Letter 084268
of July 31, 1989. HRLs 083789, 084268 and 084819 modified.
FACTS:
In a letter dated July 31, 1989 (HRL 084268), we issued you
a ruling letter with respect to the tariff classification of
screenhouses, either 9 feet by 12 feet, or 10 feet square, with
roofs of nonwoven polyethylene strips covered on both sides with
a visible plastics coating, and side walls composed of polyethyl-
ene screening. Steel poles and stakes were included with the
screenhouse.
In the ruling letter, we affirmed HRL 083789 of March 31,
1989, concluding that neither the side screening, nor the non-
woven roof, imparted the essential character of the screenhouse
under General Rule of Interpretation 3(b). Accord HRL 084819 of
October 5, 1989 (adopting essential character analysis of HRL
083789). We also concluded that the poles and stakes were not to
be taken into consideration in determining essential character,
per the Explanatory Note to heading 6306, the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). We therefore
classified the merchandise according GRI 3(c), under subheading
6306.22.9000, HTSUSA, as tents, of synthetic fibers, other.
ISSUE:
What is the classification of the screen house under the
HTSUSA?
LAW AND ANALYSIS:
Heading 6306, HTSUSA, provides for tents. The Explanatory
Notes to the HTSUSA constitute the official interpretation of the
tariff at the international level. The Explanatory Notes to this
heading define tents as follows:
Tents are shelters made of lightweight to
fairly heavy fabrics of man-made fibres,
cotton or blended textile materials, whether
or not coated, covered or laminated, or of
canvas. They usually have a single or double
roof and sides or walls (single or double),
which permit the formation of an enclosure.
The heading covers tents of various sizes and
shapes, e.g., marquees and tents for
military, camping (including backpack tents),
circus, beach use. They are classified in
this heading, whether or not they are pre-
sented complete with their tent poles, tent
pegs, guy ropes or other accessories.
The definition of a tent in the Explanatory Notes is very
broad and includes a variety of structures. There is nothing in
the heading or the Explanatory Notes to indicate that the pres-
ence of the canopy would preclude the classification of the
screen house at issue as a tent. The screen house would be
considered a tent under the definition provided.
Note 1 to Chapter 63, HTSUSA, states that heading 6306
applies only to made up articles of textile fabrics. The screen
house consists of three components: the coated polyethylene
plastic that makes up the roof, the polyethylene screening that
is considered a textile, and the steel poles. The merchandise at
issue, however, is provided for eo nomine in this chapter.
HRL 083789 was incorrect to the extent that it introduced
GRI 3 at the heading level as the basis for determining whether
the Chapter 63, Note 1 limitation for made-up articles, "of any
textile fabric," included the subject screenhouse.
The fabric portion of the tent represents 40% of the combined
value of the roof and sides ($5.10 and $3.46, respectively). We
can therefore conclude that the tent is a made-up article of
textile fabric, and that heading 6306 applies by means of GRI 1.
With regard to the applicable subheading, we have eliminated the
plastic roof from consideration on the basis of Note 2(a)(3) to
Chapter 59 (visibly coated on both sides); therefore, the goods
are classifiable under subheading 6306.22, HTSUSA, as tents of
synthetic fibers.
You are correct that we did not discuss in HRL 084268
whether the instant merchandise is classifiable as articles put
up in a set for retail sale under GRI 3(b). This issue is not
relevant. Explanatory Note (4) to heading 6306, HTSUSA, provides
that the "heading covers tents ... classified [as tents] ...
whether or not they are presented complete with their tent poles,
... or other accessories." Emphasis added. Since these
accessories are ignored, classification of the screenhouses is
achieved under GRI 1, according to the text of the heading, not
under GRI 3(b), as goods put up in sets for retail sale.
HOLDING:
After considerable review, it is our opinion that the
conclusion in HRL 084268 was correct; the merchandise remains
classified under subheading 6306.22.9000, HTSUSA, although HRLs
083789, 084268 and 084819 are modified in the manner set forth
above.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral agree-
ments 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 issuance of the U.S.
Customs Service, which is updated weekly and is available at your
local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Pursuant to section 177.9, Customs Regulations (19 C.F.R.
177.9), HRL 083789 of March 31, 1989, HRL 084268 of July 31,
1989, and HRL 084819 of October 5, 1989 are modified in
conformity with the foregoing.
Sincerely,
Harvey Fox, Director
Office of Regulations and Rulings