CLA-2 RR:TC:TE: 959630 NLP
Ms. Dorie Peper
Import Manager
Texsport
P.O. Box 55326
Houston, TX 77255-5326
RE: Country of origin of tents/canopies; HRLs 087562, 086091 and
084352; 19 CFR 102.21(c)(2); tariff shift rule
Dear Ms. Peper:
This is in response to your letter dated August 8, 1996,
requesting the classification of the "Fleetwood Arbor" under the
Harmonized Tariff Schedule of the United States (HTSUS). In
addition, you also requested the country of origin determination
for this article. Samples of the textile material used for the
roof and pole sleeves and a brochure describing this article were
submitted for our review.
FACTS:
The article at issue is called the "Fleetwood Arbor", style
number 02821, and it measures 10 feet by 10 feet. The roof has
hemmed edges and is made of green 600 denier spun polyester woven
fabric. It is supported by means of a steel frame and four
poles. The poles are covered with white woven fabric sleeves,
which are made of the same material that comprises the roof.
The poles have plastic molded feet. The sides of the article are
open to the elements. The article comes with a bag that is
designed to carry and store it. The bag is made of the same
material that the roof is comprised of. The manufacturing
operations are as follows:
TAIWAN
Textile fabric for the canopy, pole sleeves and carrying bag
is formed
CHINA
Textile fabric for the canopy, pole sleeves and carrying bag
is cut
Fabric is assembled into the completed canopy, pole sleeves
and carrying bag
Steel poles, stakes and ropes are manufactured
ISSUE:
What is the tariff classification of the "Fleetwood Arbor"?
What is the country of origin of the "Fleetwood Arbor"?
ISSUE #1 -CLASSIFICATION OF THE FLEETWOOD ARBOR
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined 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 taken in order.
Heading 6306, HTSUS, provides for, inter alia, tents of
textile materials. The Harmonized Commodity Description and
Coding System Explanatory Notes (ENs) constitute the official
interpretation of the tariff 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 Explanatory Notes when
interpreting the HTSUS.
The EN to heading 6306 states, in pertinent part:
(4) 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 very broad and includes a
variety of structures. Under the above definition, it would
appear that the article at issue would be considered a tent. In
addition, the EN to heading 6306 states that articles are to be
classified under this heading "whether or not they are presented
complete with their tent poles, tent pegs, guy ropes or other
accessories." See, Headquarters Ruling Letter (HRL) 087562,
dated August 15, 1990, in which Customs classified the "KD
Kanopy", which consisted of a 100% polyester portable "awning"
supported by four poles, that was imported with or without panels
(which would cover the lower half of the sides) and with an
accompanying carrying bag, as a tent in heading 6306, HTSUS.
See also, HRL 086091, dated January 11, 1990, which classified a
tent consisting of three components: the coated nylon that made
up the tent canopy, floor, walls and carry bag, the polyethylene
tent stakes and the nylon/fiberglass composite frame, as a tent
in heading 6306, HTSUS, pursuant to GRI 1.
Furthermore, as we stated above, this article is also
imported with a carrying bag. In HRL 084352 dated May 31, 1989,
we addressed the issue of the classification of canopy bags
imported with their canopies. The conclusion found therein,
replicated below, is binding on the instant merchandise.
Classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI), taken in order.
GRI 5(a) provides that camera cases, musical instrument
cases, . . . and similar containers, specially shaped or fitted
to contain a specific article or set of articles, suitable for
long-term use and entered with the articles for which they are
intended, shall be classified with such articles when of a kind
normally sold therewith.
The importer states that the nylon top is imported and
sold in a duffle bag that is intended to protect it from
becoming dirty or torn. The Explanatory Notes constitute the official interpretation of the tariff at the international
level. The Explanatory Notes to GRI 5(a) provide that the
rule covers containers which: (1) are specially shaped or fitted
to contain a specific article or set of articles, i.e., they
are designed specifically to accommodate the article for
which they are intended, (2) are suitable for long-term use, i.e., designed to have a durability comparable to that of
the articles for which they are intended, (3) are presented
with the articles for which they are intended, whether or not the articles are packed separately for convenience of
transport, (4) are of a kind normally sold with such articles,
and (5) do not give the whole its essential character.
According to the importer, the bag is designed to store
the top to provide protection. It is made of the same
material as the top with comparable durability. The top is
imported and sold in the bag, and the bag cannot be said to
affect the essential character of the whole, which is clearly
imparted by the top.
The carry bag is intended to hold the entire canopy
unit. The bag is designed to hold the canopy unit. It is made
of the same material as most of the other pieces with comparable
durability. It is imported and sold with the unit and does not
affect the essential character of the whole. Both the duffle
bag and the carry bag are classified with the canopy unit.
In this case, the bag is also designed to hold the
"Fleetwood Arbor", is made of the same material as the roof and
pole sleeves and is imported and sold with the article.
Therefore, pursuant to GRI 5(a), it is classified with the
subject article in heading 6306, HTSUS. See also, HRL 087562,
cited supra.
ISSUE #2- COUNTRY OF ORIGIN DETERMINATION
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 not wholly obtained or
produced in a single country, territory or insular possession,
paragraph (c)(1) of Section 102.21 is inapplicable.
Paragraph (c)(2) states that "Where the country of origin of
a textile or apparel product cannot be determined under paragraph
(c)(1) of this section, the country of origin of the good is the
single country, territory, or insular possession in which the
foreign material incorporated in that good underwent an
applicable change in tariff classification, and/or met any other
requirement, specified for the good in paragraph (e) of this
section."
Paragraph (e) states that "The following rules shall apply
for purposes of determining the country of origin of a textile or
apparel product under paragraph (c)(2) of this section:"
6301-6306 The country of origin of a
good classifiable under heading
6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making
process.
The subject canopies are classified in heading 6306, HTSUS.
As the fabric comprising this article is formed in a single
country, that is, Taiwan, as per the terms of the tariff shift,
the country of origin for this article is Taiwan.
Concerning the marking of the item, "Made in Taiwan", "Made
in Taiwan sewn in China" or "Product of Taiwan", are acceptable
markings as per the origin rules set forth in section 102.21,
Customs Regulations, and with the country of origin marking
requirements in Part 134, Customs Regulations.
HOLDING:
The "Fleetwood Arbor" is classified in subheading
6306.22.9030, HTSUS, which provides for "Tarpaulins, awnings and
sunblinds; tents; sails for boats, sailboards or landcraft;
camping goods: Tents: Of synthetic fibers: Other: Other. The
rate of duty is 9.8% ad valorem and the textile category code is
669.
The visa weight to be supplied should equal the weight of
the article as commercially used, including the non-textile
articles, but excluding the packing materials.
The country of origin of the subject article for visa/quota
purposes is Taiwan.
The designated textile and apparel 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 negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your 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, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
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 C.F.R.
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 C.F.R.
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 C.F.R. 177.2.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division