CLA-2 CO:R:C:T 956772 GG
Ms. Dorie Peper
Import Manager
Texsport
P.O. Box 55326
Houston, TX 77255-5326
RE: Classification of tents made from plastic coated woven
textile fabric and steel frame
Dear Ms. Peper:
This is in response to your request of June 23, 1994, for a
ruling on the tariff classification of tents made in China and
Taiwan.
FACTS:
The merchandise at issue is two tents, each consisting of a
steel frame covered on the top and down the four legs by textile
fabrics woven from polyethylene strips each under 5 millimeters
in width. The fabrics are coated on both sides with a thin
translucent plastic layer. The plastic coating on the fabric of
the tent made in Taiwan is blue; blue and white coatings encase
the material used in the tents of Chinese origin. The sides of
the tents are open to the elements. The importer describes the
tents as arbors.
ISSUE:
How are the tents properly classified?
LAW AND ANALYSIS:
Articles are classified under the Harmonized Tariff Schedule
of the United States (HTSUSA)in accordance with the General Rules
of Interpretation (GRI's). GRI 1 provides that classification
shall be according to the terms of the headings and any relative
section or chapter notes. Merchandise that cannot be classified
in accordance with GRI 1 is to be classified in accordance with
subsequent GRI's.
Heading 6306, HTSUSA, specifically provides for tents.
However, the tents currently under consideration cannot be
classified under this heading, because Chapter 63 falls under
Section XI of the HTSUSA, and Note 1(h) to Section XI excludes
woven fabrics coated with plastics, or articles thereof, of
Chapter 39. As we shall see, the tents are articles of woven
fabrics covered with plastics, classifiable under Chapter 39.
Precluded from classification as a tent under heading 6306,
HTSUSA, the arbors, which are made up from plastic coated woven
polyethylene fabric and steel frames, must be treated as a
composite good. GRI 2(b) directs that merchandise consisting of
more than one material or substance is to be classified according
to the principles of GRI 3.
GRI 3(a) provides that each heading will be considered
equally specific when two or more headings each refer to part
only of the materials or substances contained in composite goods.
The steel frames are structures of iron or steel of heading 7308,
HTSUSA. Two separate provisions must be examined in determining
under which heading the textile component of the arbors falls.
Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics, other than those of
heading 5902 [tire cord fabric]. Chapter Note 2(a)(3) excludes
from heading 5903 products with textile fabric coated on both
sides with plastics, provided that the coating can be seen with
the naked eye. The note places such products in Chapter 39.
Chapter 39 of the HTSUSA covers plastics and articles
thereof. The General Explanatory Note to this chapter provides,
in pertinent part, the following:
Plastics and textile combinations
... [T]he classification of plastics and textile
combinations is essentially governed by Note 1(h) to
Section XI ... The following products are also covered
by this Chapter:
* * *
(b) Textile fabrics and nonwovens, either completely
embedded in plastics or entirely coated or covered on
both sides with such material, provided that such
coating or covering can be seen with the naked eye with
no account being taken of any resulting change of
color;
* * *
In determining whether a plastic coating is visible to the
naked eye, no account should be taken of any resulting change in
color, reflectivity, fabric stiffness, or other property which
causes the viewer to see the effect rather than the presence of
plastic material. See HRL 084165, dated June 26, 1989; HRL
089548, dated October 17, 1991; and HRL 953937, dated December
17, 1993. However, in the instant analysis it is apparent upon
examination of the subject fabrics that they are visibly coated
on both sides with plastic. The translucent plastic laminate is
easily separated, by hand, from the underlying woven polyethylene
strip, and visibility is based on this factor.
The applicable heading within Chapter 39 for the textile
component of the tent is heading 3926, HTSUSA, which provides for
other articles of plastic and articles of other materials of
headings 3901 to 3914. Resort must be made to GRI 3(b) because
headings 3926 and 7308, HTSUSA, refer to part only of the
materials contained in the arbors, therefore, they are equally
specific.
GRI 3(b) provides that classification is to be determined by
the material or component that imparts the essential character to
the good. Previously, we have concluded that the protection from
the elements provided by a tent's covering is a more significant
factor than the support to the structure given by the metal frame
in determining essential character. See HRL 086548, dated April
12, 1990. Accordingly, the plastic coated fabric confers the
essential character to the tents under consideration.
In accordance with GRI 3(b), the tents are classifiable as
articles of plastic under heading 3926, HTSUSA.
HOLDING:
The tents are classifiable as other articles of plastic and
articles of other materials of headings 3901 to 3914, other,
other, other, under subheading 3926.90.9590, HTSUSA, dutiable at
the rate of 5.3% ad valorem. They are not subject to a textile
category. 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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant
Director, Commercial
Rulings Division