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HQ 965181




August 8, 2001

CLA-2 RR:CR:TE 965181 jsj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030

Mr. Dwight C. Morrison
Import Manager
Jack R. Huls & Co.
61-12th Street
P.O. Box 1599
Blaine, Washington 98231

RE: All-in-One Accordion Fold Gazebo; General Rules of Interpretation 1 and 6; Subheading 6306.22.9030, HTSUSA.

Dear Mr. Morrison:

The purpose of this correspondence is to respond to your request dated August 21, 2000, and received by the National Commodity Specialist Division of the Customs Service on September 14, 2000. The correspondence in issue requested, on the behalf of your client, Quadrant Sales & Imports, Inc., a binding classification ruling of the merchandise described as a “All-in-One Accordion Fold Gazebo.”

This ruling is being issued subsequent to the following: (1) A review of your submission dated August 21, 2000; and (2) A review of the Quadrant catalogue through which the article is marketed.

FACTS

The article in issue, identified in Quadrant’s catalogue as a“All-in-One Accordion Fold Gazebo,” is a gazebo that measures ten (10) feet by ten (10) feet and has a nine (9) foot center height. The roof, a small extension of the roof that extends down the sides, and the material that covers the corner supports is 240 gram polyester fabric. The article’s corner supports are aluminum, telescoping legs.

The Customs Service is advised that the gazebo will be imported with a carrying bag. No measurements or a description of the composition of the bag were provided. Customs is issuing this ruling letter under the assumption that the carrying bag will be composed of the same material as the gazebo.

It is noted that Customs was not provided a sample of the polyester fabric. It is not known whether the material is coated or covered with plastic that is visible on inspection.

See generally HQ 954621 (Dec. 20, 1993); NY D88393 (April 8, 1999); NY E87745 (Sept. 30, 1999) (discussing textile fabric coated or covered with plastic visible to the naked eye classified in Chapter 39). The Customs Service, for the purposes of this ruling letter, is assuming that the fabric is not coated or covered with plastic that is visible to the naked eye.

The Customs Service is advised that the country of origin of the gazebo is China.

ISSUE

What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described gazebo and carrying bag ?

LAW AND ANALYSIS

The responsibility for interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) rests with the U.S. Customs Service. See Joint Explanatory Statement of the Committee of Conference, H.R. Conf. Rep. No. 100-576, at 549 (1988) reprinted in 1988 U.S. Code Cong. and Adm. News 1547, 1582 [hereinafter Joint Explanatory Statement]. The Customs Service, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) and the Additional U.S. Rules of Interpretation. See 19 U.S. C. 1202 (West 1999); See generally, What Every Member of The Trade Community Should Know About: Tariff Classification, an Informed Compliance Publication of the Customs Service available on the World Wide Web site of the Customs Service at www.customs.gov, search “Importing & Exporting” and then “U.S. Customs Informed Compliance Publications.”

General Rule of Interpretation 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” General Rule of Interpretation 1. Although GRI 1 further provides that merchandise which can not be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation in their sequential order, the Explanatory Notes (EN) “make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.” General Rules for the Interpretation of the Harmonized System, Rule 1, Explanatory Note (V).

The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. See Joint Explanatory Statement supra note 2, at 549. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUSA. The EN’s are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3rd 1098, 1109 (Fed. Cir. 1995).

Commencing classification of the gazebo, in accordance with the dictates of GRI 1, the Customs Service examined the headings of the HTSUSA. No heading in the tariff schedule designates gazebos eo nomine, that is by name, however heading 6303, HTSUSA, provides for “[t]arpaulins, awnings, and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.” (Emphasis added).

The Explanatory Notes to Chapter 63, particularly EN 63.06 provide a definition of “tents.” Explanatory Note 63.06 provides that

Tents are shelters made of lightweight to fairly heavy fabrics of man-made fibres, 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.

Caravan “awnings” (sometimes known as caravan annexes) which are tent-like structures are also regarded as tents. They are generally made of man-made fibre fabrics or of fairly thick canvas. They consist of three walls and a roof and are designed to augment the living space provided by a caravan. (Emphasis added) Explanatory Note 63.06 (4).

It is the conclusion of the Customs Service that the gazebo in issue, like tents, is designed to afford shelter. The gazebo is, therefore, classified in heading 6306, HTSUSA. See HQ 962129 supra; See generally HQ 954621 (Dec. 20, 1993); NY E87745 supra; NY A88275 (Oct. 9, 1996); NY 886909 (June 16, 1993).

Customs specifically notes that a gazebo is not “tarpaulin.” A tarpaulin, for classification purposes, is designed to protect goods by affording cover. See Explanatory Note 63.06 (1). Tarpaulins lay flat over the top of goods and do not have legs or other supports. Id.

Continuing the classification of the gazebo at the subheading level pursuant to GRI 6, the gazebo is classified in subheading 6303.22.9030, HTSUSA. Subheading 6306.22.9030, HTSUSA, provides for:

Tarpaulins, awnings, and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

Tents:

Of synthetic fibers:

Other:

Other.

It is the conclusion of the Customs Service that the carrying case which accompanies the gazebo should be classified with the gazebo under heading 6303, HTSUSA. The carrying case is an accessory to the gazebo and relying on EN 63.06, poles, pegs, guy ropes or other accessories are classified pursuant to GRI 1 with the gazebo in heading 6306, HTSUSA. See generally HQ 954621 supra; NY 886909 supra.

HOLDING

The gazebo is classified in subheading 6306.22.9030, Harmonized Tariff Schedule of the United States Annotated.

The General Column 1 Rate of Duty is nine and two-tenths (9.2) percent, ad valorem.

The textile quota category is 669.

It is recommended that Quadrant Sales & Imports, Inc. contact its local Customs Service office prior to the importation of this merchandise to determine the current status of any restraints or requirements due to the changeable nature of the statistical annotation, the ninth and tenth digits of the HTSUSA, and the restraint (quota/visa) categories applicable to textile merchandise.

The designated textile and apparel category may be subdivided into parts. If subdivided, the quota and visa requirements applicable to the merchandise may be affected. It is recommended that Quadrant Sales & Imports, Inc. review, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), since part categories are the result of international bilateral agreements and subject to frequent change. The Status Report is an internal issuance of the U.S. Customs Service and is available for inspection at local Customs Service offices.

Sincerely,

John Durant, Director
Commercial Rulings Division

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