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NY F80334




January 4, 2000

CLA-2-39:RR:NC:SP:221 F80334

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 6306.22.9030

Ms. Ida Dearinger
Rialto International, Inc.
4636 E. Marginal Way S., Suite 201
P.O. Box 24583 (98124)
Seattle, Washington 98134

RE: The tariff classification of gazebos from Taiwan.

Dear Ms. Dearinger:

In your letter dated November 30, 1999, on behalf of McKenzie Buying Co., you requested a tariff classification ruling.

The gazebos consist of steel frame poles and polyethylene woven fabric. Six sample swatches were provided with your letter. Item A is a fabric that has been woven from yellow and clear strips. Item B is a fabric that has been woven from blue and clear strips. Item C is available as either a white or blue woven fabric that has been coated with a visible plastics layer on both sides. Item D (black and white) and E (red, green and white) are woven fabrics that have been coated on both sides with a visible layer of plastics. The strips used to weave all the above items measure under 5 mm in width.

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 neither Item A nor Item B is coated on both sides with a plastics material visible to the naked eye, neither fabric is considered a coated fabric for the purposes of classification in heading 5903, HTS, nor is either fabric a product of chapter 39. Consequently, gazebos made from Item A or Item B are considered textile articles. Since Items C, D and E are coated on both sides with a plastics material visible to the naked eye, the gazebos composed of these items are considered articles of chapter 39.

The applicable subheading for the gazebos made from Item C, D or E will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the gazebo made from Item A or Item B will be 6306.22.9030, HTS, which provides for tents, of synthetic fibers, other, other. The duty rate will be 9.3 percent ad valorem.

Gazebos composed of Item A or B fall within textile category designation 669. Based upon international textile trade agreements products of Taiwan 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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