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HQ 951814


September 8, 1992

CLA-2 CO:R:C:T 951814 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030

William F. Sullivan
MSAS Customs Logistics Inc.
150-16 132nd Avenue
Jamaica, N.Y. 11434

RE: Revocation of DD-San Francisco 873428 (4/22/92); "Shelta Hut" made of nylon with fiberglass poles; not "other made up article of heading 6307, HTSUSA; similar to Beach Cabana classifiable as a tent in HRL 089237 (5/10/91); heading 6306.

Dear Mr. Sullivan:

This ruling is in response to a request for reconsideration of District Ruling (DD) 873428, dated April 22, 1992, which classified an article commercially referred to as a "Shelta Hut." Upon review, that classification is deemed to be in error.

FACTS:

The article at issue, described as a "Shelta Hut", is made of nylon with fiberglass poles. The article is a tent-like structure designed to provide shade and protection from wind and sun on the beach, in backyards, and when camping. The "Shelta Hut" was classified in DD 873428 under heading 6307, HTSUSA, which provides for other made up articles.

Headquarters Ruling Letter (HRL) 089237, dated May 10, 1991, classified a beach cabana, described as a "Huddle Hut", under heading 6306, HTSUSA, which provides for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. The Huddle Hut was designed to provide shade and shelter on the beach and was classified as a tent.

The Shelta Hut at issue is similar to the Huddle Hut in that both are designed to provide shelter and protection from the elements. Accordingly, heading 6306, HTSUSA, provides for the subject merchandise more specifically than does heading 6307,

HTSUSA, which is a residual provision and only provides the appropriate classification for articles that are not provided for more specifically elsewhere in the Nomenclature.

HOLDING:

The subject merchandise is classifiable under subheading 6306.22.9030, HTSUSA, which provides for, in pertinent part, tents: of synthetic fibers: other... other, dutiable at a rate of 10% ad valorem. The textile quota category is 669.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), DD 873428 is revoked to reflect the above classification effective with the date of this letter. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you may have with respect to this matter. Any submission you wish to make should be received within 30 days of the date of this letter.

This revocation is not retroactive. However, DD 873428 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e., merchandise previously ordered and arriving in the United States subsequent to this revocation will be classified accordingly). If it can be shown that you relied on DD 873428 ruling to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other agencies.

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, to obtain the most current information available, 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 updated weekly and is available 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 importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director

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