CLA-2 CO:R:C:T 951774 CRS
Norman Katz, Esq.
Barnes, Richardson & Colburn
475 Park Avenue
New York, NY 10016
RE: Tents; other made up articles; NYRL 830348 revoked.
Dear Mr. Katz:
This office has had the occasion to review New York Ruling
Letter (NYRL) 830348 dated August 12, 1988, on behalf of your
client, Academy Broadway Corp. Our decision follows below.
FACTS:
NYRL 830348 concerned the classification of a sun/windscreen
shelter composed of woven nylon fabric except for a partial mesh
area on either side. The sun/windscreen shelter was supported by
fiberglass poles and measured 52 inches by 48 inches by 42
inches. It was classified in subheading 6307.90.9000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
ISSUE:
The issue presented is whether the instant sun/windscreen
shelter is classifiable under a provision for tents, or under a
residual provision for other made up textile articles.
LAW AND ANALYSIS:
Two headings are at issue for the purposes of this ruling;
heading 6306, HTSUSA, which provides, inter alia, for tents; and
heading 6307, HTSUSA, which provides for other made up articles,
including dress patterns.
The Explanatory Notes, which although not legally binding,
constitute the official interpretation of the Harmonized System
at the international level, describe tents at Explanatory Note
(EN) 63.06(4), 867.
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
backpacking tents), circus, beach use. They are
classified in this heading, whether or not they are
presented complete with their tent poles, tent pegs,
guy ropes or other accessories.
Caravan "awnings" (sometimes known as caravan annexes)
which are tent-like structures are also regarded as
tents. They are generally of man-made fibre fabrics or
of fairly thick canvas. They consist of three walls
and a roof and are designed to augment the living
space provided by a caravan.
In Customs's view, the sun/windscreen shelter in question is a
class or kind of merchandise similar to a tent or tent-like
structure and is classifiable in heading 6306. Headquarters
Ruling Letter (HRL) 089237 dated May 10, 1991.
HOLDING:
The sun/windscreen shelter in question is classifiable in
subheading 6306.22.9030, HTSUSA, under the provision for tents:
of synthetic fibers: other: other. It is dutiable at the rate
of 10 percent ad valorem and subject to textile category 669.
The designated textile 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 agreements which are
subject to frequent renegotiations and changes, to obtain the
most current information available, we suggest that your client
check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your client's 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, your client should contact its
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking NYRL
830348 to reflect the above classification effective with the
date of this letter. Accordingly, this notice should be
considered a revocation of NYRL 830348 under 19 CFR 177.9(d)(1).
Sincerely,
John Durant, Director