CLA-2 CO:R:C:T 951814 SK
William F. Sullivan
MSAS Customs Logistics Inc.
150-16 132nd Avenue
Jamaica, N.Y. 11434
RE: Revocation of DD-San Francisco 873428 (4/22/92); "Shelta
Hut" made of nylon with fiberglass poles; not "other made
up article of heading 6307, HTSUSA; similar to Beach
Cabana classifiable as a tent in HRL 089237 (5/10/91);
heading 6306.
Dear Mr. Sullivan:
This ruling is in response to a request for reconsideration
of District Ruling (DD) 873428, dated April 22, 1992, which
classified an article commercially referred to as a "Shelta Hut."
Upon review, that classification is deemed to be in error.
FACTS:
The article at issue, described as a "Shelta Hut", is made
of nylon with fiberglass poles. The article is a tent-like
structure designed to provide shade and protection from wind and
sun on the beach, in backyards, and when camping. The "Shelta
Hut" was classified in DD 873428 under heading 6307, HTSUSA,
which provides for other made up articles.
Headquarters Ruling Letter (HRL) 089237, dated May 10, 1991,
classified a beach cabana, described as a "Huddle Hut", under
heading 6306, HTSUSA, which provides for tarpaulins, awnings and
sunblinds; tents; sails for boats, sailboards or landcraft;
camping goods. The Huddle Hut was designed to provide shade and
shelter on the beach and was classified as a tent.
The Shelta Hut at issue is similar to the Huddle Hut in that
both are designed to provide shelter and protection from the
elements. Accordingly, heading 6306, HTSUSA, provides for the
subject merchandise more specifically than does heading 6307,
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HTSUSA, which is a residual provision and only provides the
appropriate classification for articles that are not provided for
more specifically elsewhere in the Nomenclature.
HOLDING:
The subject merchandise is classifiable under subheading
6306.22.9030, HTSUSA, which provides for, in pertinent part,
tents: of synthetic fibers: other... other, dutiable at a rate of
10% ad valorem. The textile quota category is 669.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), DD 873428
is revoked to reflect the above classification effective with the
date of this letter. If, after your review, you disagree with
the legal basis for our decision, we invite you to submit any
arguments you may have with respect to this matter. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This revocation is not retroactive. However, DD 873428 will
not be valid for importations of the subject merchandise arriving
in the United States after the date of this notice. We recognize
that pending transactions may be adversely affected (i.e.,
merchandise previously ordered and arriving in the United States
subsequent to this revocation will be classified accordingly).
If it can be shown that you relied on DD 873428 ruling to your
detriment, you may apply to this office for relief. However, you
should be aware that in some instances involving import
restraints, such relief may require separate approvals from other
agencies.
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, 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 updated weekly and
is available at your local Customs office.
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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.
Sincerely,
John Durant, Director
Commercial Rulings Division