CLA-2 CO:R:C:G 084128 HP 838595
Ms. Sue Meentemeirer
Import/Export Manager
Duraflex Products, Inc.
254 E. Hacienda Ave.
Campbell, CA 95008
RE: Classification of Certain Screen Houses and Dining Canopies
Dear Ms. Meentemeirer:
This is in reply to your letter of March 20, 1989,
concerning the tariff classification
of certain screen houses and dining canopies, produced in the
Republic of South Korea,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise at issue is a screen house and a dining
canopy having similar
characteristics. The roof, as well as the bottom, side and
corner borders of the screen
house are made of woven polyethylene strips, covered on both
sides with a visible
plastics coating. The sides are made of polyethylene woven
fabric netting. The
structure is supported by means of steel poles. The screen house
functions to provide
protection from rain, to provide shade, and to protect from
insects.
The dining canopy consists of a roof made of woven
polyethylene strips, also covered
on both sides with a visible plastics material. The roof is
supported by steel poles.
The structure has no side walls. The canopy functions to protect
from rain and to
provide shade.
ISSUE:
What is the classification of screen houses and dining
canopies under the HTSUSA?
LAW AND ANALYSIS:
Heading 6306, HTSUSA, provides for tents. The Explanatory
Notes to the HTSUSA
constitute the official interpretation of the tariff schedule at
the international level.
Explanatory Note 63.06 defines tents as
... 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.
This definition is very broad and includes a wide variety of
structures. Under this
definition, the screen house at issue would be considered a tent.
However, Note 1 to
Chapter 63, HTSUSA, limits Chapter 63 to articles made up of
textile fabrics. The
screen house consists not only of the polyethylene screening
which is considered a
textile, but also of the coated polyethylene plastic roof and the
steel poles. Therefore,
Heading 6306 describes only a portion of the screen house.
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification
of goods in the tariff schedule. Unless the various headings,
Section Notes, or Chapter
Notes otherwise require, goods which cannot be classified in
accordance with GRI 1 are
to be classified in accordance with subsequent GRI's, taken in
order. GRI 3 states, in
pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance]
or for any other reason, goods are, prima facie,
classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b) Mixtures, composite goods consisting of different
materials or made up of
different components, and goods put up in sets for
retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified,
if possible, under the more specific of the
competing provisions], shall be
classified as if they consisted of the material or
component which gives
them their essential character, insofar as this
criterion is applicable.
In determining essential character, factors to be considered
include the nature of the
material or component, its bulk, quantity, weight or value, and
the role of each
constituent material in relation to the use of the goods.
Explanatory Note 63.06 states that articles are to be
classified under Heading 6306,
HTSUSA, without regard to pole presence. Ergo, only the
polyethylene plastic and the
polyethylene textile will be considered in determining essential
character. If the
essential character is imparted by the polyethylene roof, the
screen house is classifiable
under subheading 3926.90.9050, HTSUSA, as other articles of
plastic. If the essential
character is imparted by the textile screening material,
classification will be under
6306.22.90, as tents of synthetic fibers, other.
In determining the essential character, the plastic weighs
more than the screening
material; however, the screening material covers more area. The
plastic roof functions
to provide shade and protect against rain; the screening keeps
out insects. Since
neither of these materials imparts the essential character of the
article, GRI 3(b) cannot
be used to classify the screen house.
GRI 3(c) states that
[w]hen goods cannot be classified with reference to 3(a
) [heading with the most
specific description] or 3(b) [material or component
imparting essential charac
ter], they shall be classified under the heading which
occurs last in numerical
order among those which equally merit consideration.
The headings that equally merit consideration are 3926.90.9050,
and 6306.22.9000,
HTSUSA.
Disregarding the poles, the dining canopy is constructed
entirely of coated poly
ethylene, and therefore cannot be classified under heading 6306,
HTSUSA, because there
is no textile involved. Classification must be resolved, using
the aforementioned
analysis under GRI 3(b), through essential character. The
plastic roof provides protec
tion from the sun and the weather, while the steel poles merely
support the roof in
these functions. The polyethylene roof weighs more and has a
greater value in the use
of the canopy. Therefore, the essential character of the dining
canopy is imparted by
the roof.
HOLDING:
The screen house is classifiable under subheading 6306.22.
9000, HTSUSA, textile
category 669, as tents, of synthetic fibers, other. The
applicable rate of duty is 10
percent per kilogram. 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 applicability of any import restraints or
requirements.
The dining canopy is classifiable under subheading 3926.90.
9050, HTSUSA, as other
articles of plastics. The applicable rate of duty if 5.3 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division