HQ 083683
March 30 1989
CLA 2:CO:R:C:G 083683 SR
Mr. Jeffrey A. Meeks
Adduci, Mastriani, Meeks and Schill
551 Fifth Avenue
New York, New York 10176
RE: Classification of screen houses and dining canopies
Dear Mr. Meeks:
This is in reference to your letter dated January 19, 1989, requesting tariff classification of screen houses and dining canopies under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). The products are imported from Taiwan and Korea.
FACTS:
The screen houses come in two styles that have common characteristics. The roof of the screen house is constructed of woven polyethylene strips covered on both sides with a visible
plastics coating. The four sides of the screen house are composed of polyethylene screening in the form of a textile. The structure is supported by means of steel poles, support ropes and
steel stakes. Coated polyethylene strips also provide reinforcement at the corners, at the zipper, and as a splash cloth around the base of the structure. A full length nylon zipper on one of the sides provides an entrance into the structure. The structure has no floor. The screen 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 structure is supported by steel poles and stakes. The structure has no side walls. The canopy functions to protect from rain and to provide shade.
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ISSUE:
What is the classification of screen houses and dining canopies under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
Heading 6306, HTSUSA, provides for tents. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6306, HTSUSA, define tents as follows:
Tents are 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.
The definition of a tent in the Explanatory Notes is very broad and includes a wide variety of structures. Both of the structures at issue would be considered tents under the
definition provided. However, according to Note 1 to chapter 63, HTSUSA, heading 6306 applies only to made up articles of textile fabrics. The screen house consists of three components, the coated polyethylene plastic that makes up the roof, the polyethylene screening that is considered a textile, and the steel poles. Under GRI 3(b) it must be determined which of these components imparts the essential character of the item. In determining the essential character the 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.
The Explanatory Notes to heading 6306, HTSUSA, state that items are classified under heading 6306 whether or not they are presented complete with their poles. For this reason only the polyethylene plastic and the polyethylene textile will be considered in determining the essential character. If the essential character is imparted by the polyethylene roof, the
screen house is classifiable under subheading 3926.90.9050,
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HTSUSA, as other articles of plastics. If the essential character is imparted by the textile screening material, it is classifiable under subheading 6306.22.90, HTSUSA, 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 surface area. The plastic roof functions to provide shade and to protect against rain, the screening keeps out insects. Since neither of these materials imparts the essential character GRI 3(c) must be used to classify the item under the
proper subheading. Under GRI 3(c), goods are 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.
The dining canopy is constructed entirely of coated polyethylene, and therefore, cannot be classified under heading 6306, HTSUSA, because there is no textile involved. The
classification of the canopy must be determined under GRI 3(b) by the material that imparts the essential character. The plastic roof provides protection from the sun and the weather, which is
the main function of the canopy. The steel poles merely support the canopy. The polyethylene roof provides more bulk and plays the major role in the use of the item. Therefore, the essential
character of the dining canopy is imparted by the roof.
HOLDING:
The screen house is classifiable under subheading 6306.22.90, HTSUSA, which provides for tents, of synthetic fibers, other. The rate of duty is 10 percent, the textile category number is 669. 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.
The dining canopy is classifiable under subheading 3926.90.9050, HTSUSA, which provides for other articles of plastics, dutiable at the rate of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division