CLA-2-63:RR:E:NC:N3:351
Mr. Diego Diaz
Capin Vyborny LLC
949 W. Bell Road
Nogales, AZ 85648
RE: The tariff classification of awnings, sunshades, and a car canopy, from Mexico
Dear Mr. Diaz:
In your letters dated May 26 and July 13, 2010, you requested a tariff classification ruling on behalf of your client, LDM Group, Inc., of Nogales, Arizona.
You submitted pictures of the items in question and swatches of the fabrics that will be used. Samples of three fabric groups were submitted. Both the Alnet and Gale Pacific are warp knit textile fabrics and will be either polyethylene or acrylic. Fortoflex is a textile fabric heavily and visibly coated on both sides with polyvinyl chloride (PVC) plastics. The PVC coated textile construction of the Fortoflex material is considered to be of plastics for tariff classification purposes.
The first item is a carport, part number DSC01754, which you call a car canopy. It will be made of either the textile or PVC coated fabrics. The fabric roof is supported by steel beams, nuts, bolts, and steel wire. In a telephone conversation with this office, you stated that all of the components will be imported together to be assembled into the finished carport. In other words, the carport is imported disassembled but with all parts included.
The applicable subheading for the carport (canopy) with all parts included as described above, part number DSC01754, if made of textile fabric, will be 6306.22.9030, HTSUS, which provides for Tents: of synthetic fibers: Other, other. The general rate of duty will be 8.8% ad valorem.
The applicable subheading for the car canopy structure, DSC01754, if made of Fortoflex PVC coated textile fabric as described above, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3% ad valorem.
The second item is a sidewalk shade. The picture you included shows the assembled sunshade, with a metal pole frame, covering a paved walkway. You also refer to a similar item as a “cantilever side walk shade”; a picture of this item is also included, showing it as a series of metal poles in the ground supporting a cantilevered framework holding the sunshade fabric. Either the textile or the PVC coated fabric will be used. Again, all of the components will be imported together to be assembled into the finished sunshade.
The applicable subheading for the sidewalk sunshades, if made of textile fabric, will be 6306.12.0000, HTSUS, which provides for Tarpaulins, awnings and sunblinds: of synthetic fibers. The general rate of duty will be 8.8% ad valorem.
The applicable subheading for the sidewalk sunshades, if made of Fortoflex PVC coated textile fabric as described above, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3% ad valorem.
The third item is an awning. The pictures show it attached to a building with a steel frame. You state that it will be installed over a door or window. Both the textile fabrics and the PVC will be used.
The applicable subheading for the awning of textile fabrics will be 6306.12.0000, HTSUS, which provides for Tarpaulins, awnings, and sunblinds, of synthetic fibers. The general rate of duty will be 8.8% ad valorem.
The applicable subheading for the awning of Fortoflex PVC coated textile fabric as described above, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division