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HQ 086520


March 6, 1990

CLA-2 CO:R:C:G 086520 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.90

Jinwoong, Inc.
254 E. Hacienda Ave.
Campbell, California 95008

RE: Classification of a gazebo and a portashade

Dear Gentlemen:
his is in reference to your letter dated January 17, 1990, requesting the classification of a gazebo and a portashade under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of a gazebo and a portashade. Samples were not available, but a fabric swatch, and photocopied photos and drawings were submitted. Both items will be used outdoors to provide shade.

The gazebo is made of knitted polyethylene sheeting. The fabric covers the roof and corners; there are no sides or floor. The gazebo measures ten feet square. It is supported by aluminum and fiberglass poles, and anchored by steel stakes.

The portashade is made of the same knitted polyethylene sheeting. It measures eight feet by twelve feet. It also only covers the roof and corners, and has no sides or floor. The portashade is also supported by aluminum and fiberglass poles, and anchored by steel stakes. The portashade is distinguished from the gazebo in that it will be imported with its own carrying case.

ISSUE:

Whether the gazebo and portashade are classifiable under subheading 6306.22.90, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 states that classification is determined according to the terms of the headings and any relative section or chapter notes. Heading 6306, HTSUSA, provides for tents of synthetic fibers.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6306, HTSUSA, defines tents as:

"shelters made of lightweight to fairly heavy fabrics of man-made fibers, 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."

There is nothing in the heading or explanatory note to indicate that the absence of sides would preclude the classification of the gazebo and portashade at issue under the provision for tents. One of the examples given in the Explanatory Notes, a marquee, is defined in The American Heritage Dictionary as a large tent with open sides. Accordingly, the gazebo and portashade are considered tents for purposes of classification under Heading 6306.

Absent any sample or description of the portashade carrying case, it is assumed for the purpose of this ruling that it is specifically designed for the portashade. GRI 5(a) provides for containers which are designed for the item they contain, are suitable for long-term use, are presented with the articles they are intended to contain, are of a kind normally sold with the article and do not give the article its entire essential character. Therefore, the portashade carrying case is classifiable with the portashade itself under the provisions of GRI 5(a).

HOLDING:

The gazebo and portashade, together with the carrying case, at issue are classified under subheading 6306.22.9000, HTSUSA, which provides for tents, of synthetic fibers, other, with a duty rate of 10 percent ad valorem and a quota category of 669.

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, 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 available for inspection at your local Customs office.

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.

Sincerely,

John Durant, Director
Commercial Rulings Division


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