CLA-2-63:RR:NC:TA:351 E82484
Thomas A. Penksa
PBG Global Logistics
434 Delaware Ave.
P.O.Box 950
Buffalo, NY 14213-0950
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of the Blast Guard Dispersion Suppressive Foam System from Canada; Article 509
Dear Mr. Penksa:
In your letter dated April 26, 1999, which followed up our rejection of your original letter of February 10, 1999, you requested a ruling on the status of the Blast Guard Dispersion Suppressive Foam System from Canada under the NAFTA. The request is on behalf of your client, Aerospace Canada, Ltd.
The system consists of a tent-like structure, a steel reservoir, a pump, and a foam product. In operation, the tent-like structure is placed over an explosive device, a chemical or biological device, or a dispersal device. The foam is pumped out of the reservoir into the structure, which provides containment of the foam.
The tent-like structure has two layers. The inner layer is made from a needleloom felt which is made in Switzerland; the correct classification of this merchandise, if imported in the piece, would be in subheading 5602, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for needleloom felt. The outer layer is a waterproof nylon made in the United States; it would be classified in subheading 5903, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics. The two layers are assembled together in Canada in a cut-and-sew operation, according to your original letter and the Certificate of Origin.
You suggest that the proper classification for this structure is 6306.29.0000, HTSUSA, which provides for tents of other textile materials. Tents are described in the Explanatory Notes to the HTSUSA as shelters, by which it is meant they offer protection from the weather and other elements. Further, the word "tent" is defined in Webster's Third New International Dictionary (1968) as "a collapsible shelter of canvas or other material stretched and sustained by poles, usu. made fast by ropes attached to pegs hammered into the ground, and used for camping outdoors (as by soldiers or vacationers) or as a temporary building." Clearly, the structure in question, while having characteristics in common with such tents, is not a shelter offering an inhabitant protection from the elements.
It is, however, a made-up textile article as defined in Section XI, Note 7, of the HTSUSA. Accordingly, the applicable tariff provision for the tent-like structure will be 6307.90.9989, HTSUSA, which provides for other made-up textile articles, other. The general rate of duty will be seven percent ad valorem.
Each of the non-originating materials used to make the structure has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/63, noting Chapter Rule 1, which limits our consideration to the two textile fabrics involved. The structure will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
The applicable tariff provision for the steel reservoir will be 7310.29.0050, HTSUSA, which provides for other made-up textile articles, other. The general rate of duty will be free.
The applicable tariff provision for the pump will be 8413.81.0040, HTSUSA, which provides for other pumps for liquids. The general rate of duty will be free.
The applicable tariff provision for the Sylex foam will be 9801.00.1097, HTSUSA, which provides for other products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The general rate of duty will be free. Please note that merchandise entered under subheading 9801.00.1097, HTSUSA, is subject to the documentary requirements of Section 10.1 of the Customs Regulations (19 C.F.R. ยง10.1).
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division