CLA-2-63:RR:NC:TA:352 C87627
Mr. G. Y. Chang
Trans U.S.A. Express
320 Pine Ave., Suite 512
Long Beach, CA 90802
RE: The tariff classification of canopy sun shelter made with
either woven textile fabric or plastic sheeting from China.
Dear Mr. Chang:
In your letter dated May 11, 1998, on behalf of your client
Sun-Mart International Co., Inc., you requested a classification
ruling.
The submitted sample swatches represent various materials from
which a canopy sun shelter will be constructed. This sun shelter
will be manufactured with a supporting frame of aluminum or steel
tubing. Various flexible materials will be used to manufacture the
canopy which will protect the users from the elements when dinning
al fresco or merely relaxing on the patio, in the backyard or at a
camp site. The style numbers provided reflect different styles of
covering material for the sun shelter. Styles 5511, 5518, 5519 and
5520 designate materials used to produce the canopy of the sun
shelter. All of these materials are plain woven and are
manufactured with polyethylene strip that measure between 1 and 4
millimeters in width. Each of these styles vary only in the width
of the strips used to manufacture the fabrics and the color of the
strips used. All of the polyethylene strips used to manufacture
these items meet the dimensional criteria to be considered man-made
textile strips. Each of these materials have been coated on both
sides with a clear coating of polyethylene plastic which is not
visible to the naked eye.
Styles 5501, 5508 and an unlabeled swatch with one side coated
with white opaque polyethylene plastic and the reverse side covered
with brown opaque polyethylene plastic are samples of material that
are also used to manufacture the canopy of the sun shelter.
Although these materials are also manufactured by weaving strips of
polyethylene that meet the definition for textile strips, these
products have been coated, covered or laminated on both sides with
an opaque layer of polyethylene plastic which is visible to the
naked eye and obscures the woven strip under the coating.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United
States, (HTS), defines the scope of heading 5903, under which
textile fabrics which are coated, covered, impregnated, or
laminated with plastics are classifiable. This note, in addition,
details the tariff treatment of textile fabrics combined with
plastic material. Note 2 states in part that heading 5903, HTS,
applies to:
(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter
and whatever the nature of the plastics material (compact or
cellular), other than:
(1) Fabrics in which the impregnation coating or
covering cannot be seen with the naked eye (usually
chapter 50 to 55, 58 or 60); for the purpose of
this provision, no account should be taken of any
resulting change in color;
(3) Products in which the textile fabric is either
completely embedded in plastic or entirely coated
or covered on both sides with such material,
provided that such coating or covering can be seen
with the naked eye with no account being taken of
any resulting change in color (chapter 39).
Since the coating or lamination on the materials designated as
styles 5511, 5518, 5519 and 5520 is not visible to the naked eye,
they are not considered coated fabrics nor plastic materials for
the purposes of classification and remain textile woven fabrics and
consequently articles made from these materials are considered
textile articles. Conversely, the materials designated as styles
5501, 5508 and the unlabeled swatch are considered materials
classifiable in chapter 39 by operation of Note 2(A)(3) to chapter
59 and goods made from such materials are not considered textile
products but goods of chapter 39.
The applicable subheading for the sun shelters made from the
materials designated as styles 5511, 5518, 5519 and 5520 will be
6306.22.9030, Harmonized Tariff Schedule of the United States
(HTS), which provides for tents, of synthetic fibers, other. other.
The duty rate will be 9.5 percent ad valorem.
The applicable subheading for the sun shelters made with the
materials designated as styles 5501, 5508, and the unmarked
material will be 3926.90.9880, HTS, which provides for other
articles of plastics and articles of other materials of headings
3901 to 3914, other, other. The duty rate will be 5.3 percent ad
valorem.
The sun shelters made from the materials designated as styles
5511, 5518, 5519, and 5520 fall within textile category designation
669. Based upon international textile trade agreements products of
China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations 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 internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 Alan Tytelman at 212-466-5896.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division