HQ 083789
March 31 1989
CLA 2:CO:R:C:G 083789 SR
Ms. Kathleen M. Jackson
Kuehne & Nagel, Inc.
Seattle Branch
12856 Interurban Ave. South
Seattle, Wa. 98168
RE: Classification of a screen house
Dear Ms Jackson:
This is in reference to your letter dated January 27, 1989, requesting the tariff classification of a screen house imported by Sportsstuff, Inc., under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is the "Oasis Screenhouse." It comes in two sizes, 9' x 12' and 10' x 10'. The roof of the screen house is constructed of woven polyethylene strips covered
on both sides with a visible plastics coating. The four sides of the screen house are composed of polyethylene screening in the form of a textile. The structure is supported by means of steel
poles and steel stakes. Coated polyethylene strips also provide reinforcement as a splash cloth around the base of the structure. There is no floor to the structure. The screen functions to
provide protection from rain, to provide shade, and to protect food and people from insects.
ISSUE:
What is the classification of a screen house under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1
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provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
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 heading 6306, HTSUSA, 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 presented 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 wide variety of structures. The screen house at issue would be considered a tent under the definition
provided. However, according to Note 1 to chapter 63, HTSUSA, 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. Under GRI 3(b) it must be determined which of these components
imparts the essential character of the item. In determining the essential character, the factors to be considered include the nature of the material or component, its bulk, quantity, weight
or value, and the role of each constituent material in relation to the use of the goods.
The Explanatory Notes to heading 6306, HTSUSA, state that items are classified under heading 6306 whether or not they are presented complete with their poles. For this reason only the polyethylene plastic and the polyethylene textile will be considered in determining the essential character. If the essential character is imparted by the polyethylene roof, the
screen house is classifiable under subheading 3926.90.9050, HTSUSA, as other articles of plastics. If the essential character is imparted by the textile screening material, it is
classifiable under subheading 6306.22.90, HTSUSA, as tents of synthetic fibers, other.
In determining the essential character, the plastic weighs more than the screening material, however, the screening material covers more surface area. The plastic roof functions to provide
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shade and to protect against rain, the screening keeps out insects. Since neither of these materials imparts the essential character GRI 3(c) must be used to classify the item under the proper subheading. Under GRI 3(c), goods are classified under the heading which occurs last in numerical order among those which equally merit consideration. The heading which equally
merit consideration are 3926.90.9050, and 6306.22.9000, HTSUSA.
HOLDING:
The screen house is classifiable under subheading 6306.22.90, HTSUSA, which provides for tents, of synthetic fibers, other. The rate of duty is 10 percent, the textile category number
is 669.
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