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NY E87745




September 30, 1999

CLA-2-63:RR:NC:TA:352 E87745

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030; 3926.90.9880

Mr. Sam Aintabi
Dura Housewares Inc.
700 Chemin du Golf le des Soeurs, Verdun (Quebec) Canada H3E 1A8

RE: The tariff classification of gazebos from China.

Dear Mr. Aintabi:

In your letter dated September 21, 1999, you requested a classification ruling.

Photographs of a complete gazebo as well as 13 sample swatches of materials representing the type of material which will be used as the covering for the gazebo accompanied your request for a ruling. The gazebo pictured is a covered shelter consisting of a metal frame and four metal posts supporting a flexible covering made of one of several materials. The gazebo has only a canopy with all four sides opened to the environment. The sample swatch designated as style F 8456 is a sample of canopy material made from weaving strips of polypropylene measuring approximately 2.5 millimeters in width into a plain woven fabric. The strips meet the dimensional requirements to be considered textile strips. This product has been coated on both sides with a clear coating of plastic which is not visible to the naked eye. Sample swatch style F 8454 is essentially identical to F 8456 except the color combinations are different. This item also has been coated on both sides with a clear application of plastic which is not visible to the naked eye.

Styles F 8451, F 8453, F 8455 and F 8457 are canopies made from materials that are constructed with polypropylene strips that meet the dimensional requirements to be considered textile strip. Each of these styles is plain woven. They vary only in that they have been coated on both sides with different colors of plastic. These plastic coatings are visible to the naked eye other than just by a change in color and obscure to some degree the underlying weave pattern formed by the strips.

Style F8402 is a canopy for the gazebo constructed with material made from 100% filament nylon. It is made from a plain woven fabric that is printed with an intricate design. Style F 8416 is a canopy made from a non-woven man-made fiber fabric. It is characterized by alternating colored stripes. Styles F 8424, F8425 and F8423 are canopies made from 100% filament polyester woven fabric. They vary in weight with style F 8423 weighing 195 g/m2, style F 8424 weighing 180 g/m2 and style F 8425 weighing 210 g/m2. Style F 8424 is said to be coated on one side with a coating of polyurethane plastic. However, the plastic coating is not visible to the naked eye.

Two sample swatches submitted had no identifying style numbers. These samples were both represented qs canopies manufactured from 100% filament polyester woven fabric. These two unmarked samples were not coated with any substance.

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 coatings on both sides of styles F 8456 and F 8454 and on one side of style F 8424 are not visible to the naked eye, these gazebo canopies are not considered to be made from coated fabrics for the purposes of classification in heading 5903, HTS, nor are they products of chapter 39. Consequently, the fabrics from which these gazebos are made are considered textile fabrics and the gazebos textile articles. On the other hand, the gazebo canopies designated as styles F 8451, F 8453, F 8455 and F 8457 are coated on both sides with plastic that is visible to the naked eye other than just by change of color. Therefore they are considered to be made of plastic material and the gazebos are considered articles of plastic.

The applicable subheading for the gazebos made from the materials designated as styles F 8456, F 8454, F 8402, F 8416, F 8423, F 8424, F 8425 and the two unlabeled samples made from polyester filament woven fabric 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.

The applicable subheading for the gazebos made from the materials designated as styles F 8451,F 8453, F 8455 and F 8457 will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsother. The duty rate will be 5.3 percent ad valorem.

The gazebos made from samples designated as styles F 8456, F 8454, F 8402, F 8416, F 8423, F 8424, F 8425 and the two unlabeled samples made from polyester woven fabric fall 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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