CLA-2 CO:R:C:T 950036 SK
Mr. Ernesto Bustamante
William F. Joffroy, Inc.
P.O. Box 698
Nogales, AZ 85628-0698
RE: Classification of a woven synthetic tarpaulin; 6307, HTSUSA;
Explanatory Note (1) to heading 6306, HTSUSA; nonwoven tarps
excluded from 6306, HTSUSA
Dear Mr. Bustamante:
This is in response to your letter received by our Nogales
office on July 1, 1991, requesting classification of tarpaulins
on behalf of your client, M & M Manufacturing. Please note that
a response to your inquiry regarding a duty allowance is
forthcoming from our Headquarters Special Classification branch
and will not be addressed in this ruling. A sample was submitted
for examination.
FACTS:
The submitted sample is a 7 inch square miniature
representation of a fullsize tarpaulin which is to be imported
from Mexico. It is constructed of a woven 100% high density
polyethylene monofilament fabric, hemmed with a textile strap
sewn in for reinforcement and has brass grommets attached two
feet apart along the hem. The tarps will be used as covers for
agriculture, construction, transportation of merchandise, etc.
The article, because of its open mesh construction, is not
waterproof.
ISSUE:
Is the subject merchandise properly classifiable under
heading 6306 or 6307 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's) taken
in order. GRI 1 provides that classification shall be in
accordance with the terms of the headings and any relevant
section or chapter notes. Where goods cannot be classified
solely on the basis of GRI 1, and if the heading and legal notes
do not otherwise require, the remaining GRI may be applied in the
order of their appearance.
Heading 6306, HTSUSA, provides for tarpaulins of synthetic
fibers. Explanatory Note (1) to heading 6306, HTSUSA, states
that tarpaulins are waterproof. Although the submitted article
is a tarpaulin made of synthetic fiber, the fabric's weave is too
loose to be waterproof. Moreover, the product is referred to by
M & M Manufacturing and Weathashade Corporation, U.S.
manufacturer of the fabric, as "Shade Cloth Tarps". This phrase,
along with the brochures from the manufacturer illustrating uses
for the article, indicate that the purpose of the article is to
provide shade and protection for various items. Nothing in the
brochures state that "Shade Cloth Tarps" are waterproof.
Accordingly, the submitted article does not fall within the
provisions of heading 6306, HTSUSA.
Heading 6307, HTSUSA, provides for other made up articles.
This heading covers made up articles of any textile material
which are not provided for more specifically in other headings of
Section XI or elsewhere in the Nomenclature. The Explanatory
Notes to heading 6307 include flat protective sheets within this
provision, but expressly exclude tarpaulins of heading 6306,
HTSUSA. As set forth above, the article at issue is a flat
protective sheet but is not waterproof and therefore not
classifiable under heading 6306, HTSUSA. Nor is the submitted
article more specifically provided for elsewhere in the
Nomenclature. The subject merchandise is therefore appropriately
classifiable under heading 6307, HTSUSA.
HOLDING:
The article at issue is classifiable under subheading
6307.90.9490, HTSUSA, which provides for other made up articles,
including dress patterns: other: other ... other, and is dutiable
at a rate of 7% ad valorem. There is no applicable textile
category at this time.
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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, the importer should contact
the 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