CLA-2 CO:R:C:G 086520 DRR
Jinwoong, Inc.
254 E. Hacienda Ave.
Campbell, California 95008
RE: Classification of a gazebo and a portashade
Dear Gentlemen:
his is in reference to your letter dated January 17, 1990,
requesting the classification of a gazebo and a portashade under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of a gazebo and a
portashade. Samples were not available, but a fabric swatch, and
photocopied photos and drawings were submitted. Both items will
be used outdoors to provide shade.
The gazebo is made of knitted polyethylene sheeting. The
fabric covers the roof and corners; there are no sides or floor.
The gazebo measures ten feet square. It is supported by aluminum
and fiberglass poles, and anchored by steel stakes.
The portashade is made of the same knitted polyethylene
sheeting. It measures eight feet by twelve feet. It also only
covers the roof and corners, and has no sides or floor. The
portashade is also supported by aluminum and fiberglass poles,
and anchored by steel stakes. The portashade is distinguished
from the gazebo in that it will be imported with its own carrying
case.
ISSUE:
Whether the gazebo and portashade are classifiable under
subheading 6306.22.90, HTSUSA.
-2-
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
states that classification is determined according to the terms
of the headings and any relative section or chapter notes.
Heading 6306, HTSUSA, provides for tents of synthetic fibers.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes to heading 6306, HTSUSA, defines tents as:
"shelters made of lightweight to fairly heavy fabrics of
man-made fibers, 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."
There is nothing in the heading or explanatory note to indicate
that the absence of sides would preclude the classification of
the gazebo and portashade at issue under the provision for tents.
One of the examples given in the Explanatory Notes, a marquee, is
defined in The American Heritage Dictionary as a large tent with
open sides. Accordingly, the gazebo and portashade are
considered tents for purposes of classification under Heading
6306.
Absent any sample or description of the portashade carrying
case, it is assumed for the purpose of this ruling that it is
specifically designed for the portashade. GRI 5(a) provides for
containers which are designed for the item they contain, are
suitable for long-term use, are presented with the articles they
are intended to contain, are of a kind normally sold with the
article and do not give the article its entire essential
character. Therefore, the portashade carrying case is
classifiable with the portashade itself under the provisions of
GRI 5(a).
-3-
HOLDING:
The gazebo and portashade, together with the carrying case,
at issue are classified under subheading 6306.22.9000, HTSUSA,
which provides for tents, of synthetic fibers, other, with a duty
rate of 10 percent ad valorem and a quota category of 669.
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 renegotiations and
changes, 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.
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division