CLA-2 CO:R:C:T 953684 ch
Bettie Jo Shearer
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202
Re: Modification of NYRL 833003; classification of a
cabana; tent; not an other made-up textile article
Dear Ms. Shearer:
New York Ruling Letter (NYRL) 833003, dated January 5, 1989,
concerned the classification of a toy car caddy, a gumball
machine and a cabana under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). We have had occasion to review
this ruling and find that the classification of the cabana is in
error.
FACTS:
The merchandise at issue is a nylon cabana. The cabana
measures 96 inches by 54 inches by 48 inches, and is 48 inches at
its highest point.
In NYRL 833003, the cabana was classified under heading
6307, HTSUSA, which provides for other made-up textile articles.
ISSUE:
Whether the cabana is classifiable under heading 6307,
HTSUSA, which provides for other made-up textile articles, or
heading 6306, HTSUSA, which provides, inter alia for tents?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 6307, HTSUSA, provides for other made-up textile
articles.
Heading 6306 provides for tarpaulins, awnings and sunblinds;
tents; sails for boats, sailboards or landcraft; camping goods.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee. It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.
The EN to heading 6307 state that it encompasses made up
articles of any textile material which are not included more
specifically in other headings of the Nomenclature. Heading 6306
is limited in scope to specifically described articles.
Therefore, if the cabana is classifiable under heading 6306, it
cannot be classified under heading 6307.
The EN to heading 6306 provide in pertinent part that:
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.
Rulings issued subsequent to NYRL 833003 have found that this
language describes cabanas substantially similar to the instant
merchandise. See Headquarters Ruling Letter (HRL) 951814, dated
September 8, 1992; HRL 951774, dated May 28, 1992; HRL 089237,
dated May 10, 1991; HRL 084416, dated July 20, 1989. Indeed, the
cabana at issue here may be described as a shelter or enclosure
of man-made fibres suitable for the uses enumerated in the EN.
Accordingly, the instant cabana should be classified pursuant to
heading 6306.
HOLDING:
The subject merchandise is classifiable under subheading
6306.22.9030, HTSUSA, which provides for tarpaulins, awnings and
sunblinds; tents; sails for boats, sailboards or landcraft;
camping goods: tents: of synthetic fibers: other, other. The
applicable rate of duty is 10 percent ad valorem. The textile
quota category is 669. This notice to you should be considered
a modification of NYRL 833003 under 19 CFR 177.9(d)(1).
In your correspondence of April 6, 1993, you state that you
have detrimentally relied on NYRL 833003. Hence, you ask us to
delay the effects of this modification for 90 days after issuance
pursuant to Customs Regulation 177.9(d)(3). We recognize that
pending transactions may be adversely affected by this action, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
However, it will be necessary for you to submit documentary
evidence upon which Customs can make a judgment on your claim.
This documentation may include, but is not limited to:
1. Contracts;
2. Purchase orders;
3. Instructions issued to a buying agent
regarding the classification of this
merchandise and the appropriate textile
category number for the subject merchandise;
4. Communications between the buying agent and
the vendor and visa issuing agency regarding
textile category visas and the unavailability
of visa quanitity for textile category 669;
5. Copies of the entries or identification of
the entry numbers for the merchandise which
are affected by this modification.
6. Evidence that the imported merchandise was
ordered after the issuance of NYRL 833003 and
in reliance on that ruling.
We will not consider your detrimental reliance claim until such
time as we receive this documentation.
Sincerely,
John Durant, Director