CLA-2-63:RR:NC:TA:352 D80029
Mr. James C. McKelvey
Jinwoong, Inc., USA
3333 Yale Way
Fremont, CA 94538
RE: The tariff classification of screen house with detachable inner tent
from China.
Dear McKelvey:
In your letter dated July 13, 1998 you requested a tariff classification
ruling.
The submitted literature illustrates a screen house, identified as style
no. WMP 1212. This item measures 12 feet by 12 feet at its base and rises to a
height of 84 inches. The screen house is constructed with a roof composed of
polyester woven fabric which has been coated on one side with a plastic
material. All four walls are manufactured from warp knit open work fabric. The
open work knit fabric can be characterized as a screen mesh with rectangular
openings of approximately 1.5 millimeters and is designed as insect screening.
The textile components of this product are supported by fiberglass poles which
are inserted into sleeves along the edges of the wall and roof. This product is
also designed to be converted into a structure that is resistant to the elements
and affords more privacy by the installation of an inner tent. This conversion
kit is a detachable inner tent designed to be hung inside the screen house
structure from plastic hooks. The inner walls which cover the screen portion are
manufactured from the same fabric that is employed on the roof of the screen
house (polyester taffeta coated on one side with a plastic polymer). The floor
of the inner tent is constructed of polyethylene sheeting which is made by
weaving textile strips of polyethylene into and fabric and coating both sides
with a visible layer of plastic.
The construction of the floor makes it a material of chapter 39 based on
Note 2 to Chapter 59. The polyester taffeta is considered a textile material
based on the same note. The knit mesh is also a textile material. Based on the
surface area that the textile covers, the relative costs of the various
components and the function of the component materials the essential character
of this item is imparted by the textile fabrics.
Since the screen house portion of this product is the part which allows the
tent to be constructed since it provides the mechanism for insertion of the
supporting poles and the fact that the screen house must always be erected while
the inner tent is an optional feature, it is clear to us that the principal use
of this product is as a screen house.
The applicable subheading for the screen house designated as style no. WMP
1212 will be 6306.22.9010, Harmonized Tariff Schedule of the United States
(HTS), which provides for tents, of synthetic fibers, other, screen houses. The
rate of duty will be 9.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Alan Tytelman at 212-466-5896.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division