CLA-2 RR:TC:TE 959986 jb
Norman Katz, Esq.
Barnes Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: Classification and country of origin determination for
screen houses; 19 CFR 102.21(c)(1); wholly obtained or
produced
Dear Mr. Katz:
This is in reply to your letter dated October 16, 1996, on
behalf of your client, Nelson/Weather Rite, requesting a tariff
classification determination under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) and a country of origin
determination for certain screen houses which will be imported
into the United States. Although no samples were submitted,
color illustrations of the subject screen houses were submitted
to this office for examination.
FACTS:
The subject merchandise, referenced style numbers 4611 and
4612, consists of dome-shaped screen houses whose roof and walls
are made of polyester screen mesh fabric, the lower borders are
made of woven nylon taffeta fabric, and a floor composed of
polyethelene sheeting material. The screen houses also feature a
rainfly, made of woven nylon taffeta fabric, which when let down
covers the entire surface of the structures. The screen houses
are supported by fiberglass reinforced plastic poles and steel
pegs.
You state that the screen houses provide protection from
insects and that the rainfly provides limited protection from the
sun and rain.
Production of all of the components for the subject screens,
as well as complete assembly, occurs in China.
ISSUE:
1. What is the proper tariff classification for the subject
merchandise?
2. What is the country of origin of the subject merchandise?
LAW AND ANALYSIS:
Tariff Classification
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation. GRI 1
requires that classification be determined according to the terms
of the headings and any relative section or chapter notes. Where
goods cannot be classified solely on the basis of GRI 1, the
remaining GRI will be applied, in the order of their appearance.
Heading 6306, HTSUS, provides for, among other things,
tents. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN) to heading 6306 state:
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 presented complete with their tent poles, tent
pegs, guy ropes or other accessories.
As indicated by the above referenced EN to heading 6306,
HTSUS, the definition of tents is broad enough to include many
types of tents, including those which are not per se, "shelters",
which provide protection against the elements. Customs has
interpreted the term "tents" to include a variety of articles
which are "shelters" made of textile materials that form a
protective enclosure and, therefore, fall within the class or
kind of merchandise considered tent-like structures.
Furthermore, the term "protection against the elements" has been
interpreted by Customs to include protection from insects. This
interpretation is consistent with the above EN to heading 6306,
HTSUS, description. We refer you to the following rulings which
discuss the classification of similar merchandise in heading
6306, HTSUS: HQ 956935, dated February 21, 1995, discussing the
classification of a sleep screen and HQ 083789, dated March 31,
1989; HQ 083683, dated March 30, 1989; HQ 084128, dated July 14,
1989; and HQ 084770, dated September 29, 1989, discussing the
classification of screenn houses. The fact that the subject
tents also feature a pull down rainfly does not contradict the
principal use of this merchandise as screen houses. Accordingly,
the subject merchandise is classified in subheading 6306.22.9010,
HTSUSA, which provides for tarpaulins, awnings and sunblinds;
tents; sails for boats, sailboards or landcraft; camping goods:
tents: of synthetic fibers: other, screen houses.
Country of origin
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act (codified
at 19 U.S.C. 3592) provides new rules of origin for textiles and
apparel entered, or withdrawn from warehouse, for consumption, on
and after July 1, 1996. On September 5, 1995, Customs published
Section 102.21, Customs Regulations, in the Federal Register,
implementing Section 334 (60 FR 46188). Thus, effective July 1,
1996, the country of origin of a textile or apparel product shall
be determined by sequential application of the general rules set
forth in paragraphs (c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states that "The country of origin of a
textile or apparel product is the single country, territory, or
insular possession in which the good was wholly obtained or
produced." As the subject merchandise is wholly obtained or
produced in a single country, China, the country of origin of the
subject screen houses is China.
HOLDING:
The subject screen houses, referenced style numbers 4611 and
4612, are classified in subheading 6306.22.9010, HTSUSA, which
provides for tarpaulins, awnings and sunblinds; tents; sails for
boats, sailboards or landcraft; camping goods: tents: of
synthetic fibers: other, screen houses. The applicable rate of
duty is 9.8 percent ad valorem.
The country of origin of the subject screen houses is China.
The holding set forth above applies only to the specific
factual situation and merchandise identified in the ruling
request. This position is clearly set forth in section 19 CFR
177.9(b)(1). This sections states that a ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect.
Should it be subsequently determined that the information
furnished is not complete and does not comply with 19 CFR
177.9(b)(1), the ruling will be subject to modification or
revocation. In the event there is a change in the facts
previously furnished, this may affect the determination of
country of origin. Accordingly, if there is any change in the
facts submitted to Customs, it is recommended that a new ruling
request be submitted in accordance with 19 CFR 177.2.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division