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April 1, 1999

CLA-2-63:RR:NC:TA:352 E80125

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030

Mr. Ted Conlon
Four Star International Trading Company
Williamsburg Square
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of a gazebo with a woven polyethylene canopy from China.

Dear Mr. Mr. Conlon:

In your letter dated March 26, 1999, you requested a classification ruling.

The submitted literature and sample swatch of fabric illustrate a gazebo designated as style #1901033 with a canopy constructed with a woven polyethylene material designated as “MATERIAL CODE HT203". The canopy is constructed with a plain woven fabric made of polyethylene strips that measure approximately 2 millimeters in width. These strips meet the dimensional requirements to be considered textile strips. The canopy fabric has been coated on both sides with a clear application of polyethylene plastic. However, the clear coating is not considered to be visible to the naked eye. The canopy is supported by a frame made of iron. This product has no sides and provides protection from the sun or rain in a backyard or camp setting and is sometimes referred to as a dining canopy.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

Since the coating on both sides of this fabric is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification in heading 5903, HTS, nor is it a product of chapter 39. Consequently, the fabric from which the gazebo is made is considered a textile fabric and the gazebo a textile article.

The applicable subheading for the gazebo will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents, of synthetic fibers, other, other. The duty rate will be 9.4 percent ad valorem.

This product falls within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 available for inspection at your local Customs office.

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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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