CLA-2 OT:RR:CTF:TCM H043009 AP
Ms. Lisa McGowan
Senior Licensed Customs Broker
47 Lambeck Drive, Tullamarine
Victoria 3043 Australia
RE: Modification of NY N035900; Classification of tents
Dear Ms. McGowan:
This is in response to your letter dated October 7, 2008, in which you requested that U.S. Customs and Border Protection (“CBP”) reconsider New York Ruling Letter (“NY”) N035900, issued to you on August 20, 2008, with respect to the classification of tents under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). In NY N035900, we determined, in relevant part, that tents made of 50% polyester and 50% cotton were classified under subheading 6306.22.9030, HTSUSA, as tents of synthetic fibers. CBP has determined that NY N035900 is incorrect as it applies to the classification of the tents. Therefore, this ruling modifies NY N035900.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI, notice proposing to modify NY N035900 was published on June 9, 2010, in Volume 44, Number 24, of the Customs Bulletin. CBP received no comments in response to this notice.
The items at issue are identified as canvas tents, which are constructed of a blend of 50% cotton and 50% polyester fibers.
Whether tents constructed of a 50/50 blend of cotton/polyester are classifiable under subheading 6306.22.9030, HTSUSA, as “Tents: Of synthetic fibers: Other: Other” or under subheading 6306.29.1100, HTSUSA, as “Tents: Of other textile materials: Of cotton.”
LAW AND ANALYSIS:
Classification under the HTSUSA is governed by the General Rules of Interpretation (“GRIs”), which need to be applied in numerical order. GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The provisions at issue are the following:
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
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6306.22 Of synthetic fibers:
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6306.22.90 Other …..
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6306.22.9030 Other …..
6306.29 Of other textile materials:
6306.29.1100 Of cotton …..
There is no dispute that the tents are classified in heading 6306, HTSUSA. At issue is the proper 6-digit subheading. GRI 6 states:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
Subheading Note 2 to Section XI provides, in relevant part, as follows:
Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.
For the application of this rule:
Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account.
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In the instant case, you state the tents are construed of a 50/50 blend of polyester/cotton fibers. The subheading, which occurs last in numerical order among those which equally merit consideration, is subheading 6306.29.1100, HTSUSA. Please note that even a slight change in the fiber content may result in a change of classification, which could affect the duty rate. Further, the 50/50 blend may be subject to CBP laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend, the tents may be reclassified by CBP at that time.
Pursuant to GRI 6 and Subheading Note 2(A) to Section XI, HTSUSA, the tents are classified in heading 6306, HTSUSA. Specifically, they are classified in subheading 6306.29.1100, HTSUSA, which provides for “Tents: Of other textile materials: Of cotton.” The general, column one applicable rate of duty is 8 percent ad valorem.
EFFECT ON OTHER RULINGS:
NY N035900, dated August 20, 2008, is MODIFIED. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Myles B. Harmon, Director
Commercial and Trade Facilitation Division