United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0081618 - HQ 0081879 > HQ 0081624

Previous Ruling Next Ruling

HQ 081624

October 18, 1989

CLA-2:CO:R:C:G 081624 SR


TARIFF NO.: 6306.22.90

Mr. R.I. Hasson
Alba Forwarding Co., Inc.
One World Trade Center
Suite 4771
New York, NY 10048

RE: Screen house

Dear Mr. Hasson:

This is in reference to your letter dated December 10, 1987, requesting the tariff classification of a screen house under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The country of origin was not provided.


The merchandise at issue is a screen house. The screen house is composed of polyethylene plastic top and floor apron, and polypropylene screen mesh walls. Included with the screen house is a storage bag, metal frame and a center pole.


What is the classification of the screen house under the HTSUSA?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6306, HTSUSA, provides for tents. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6306, HTSUSA, define tents as follows:

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.

The definition of a tent in the Explanatory Notes is very broad and includes a wide variety of structures. The screen house at issue would be considered a tent under the definition provided.

Note 1 to chapter 63, HTSUSA, states that heading 6306 applies only to made up articles of textile fabrics. The screen house consists of three components; the coated polyethylene plastic that makes up the roof, the polyethylene screening that is considered a textile, and the metal poles. However, the merchandise at issue is provided for eo nomine in this chapter. The fact that the article has other components as well as textile should not preclude its classification under GRI 1, in heading 6306, HTSUSA, if its essential character is imparted by the textile component. In determining the essential character under GRI 3(b), the factors to be considered include the nature of the material or component, its bulk, quantity, weight or value, and the role of each constituent material in relation to the use of the goods.

It is clear that the tent poles do not give the screen house its essential character. The Explanatory Notes to heading 6306, HTSUSA, state that items are classified under heading 6306 whether or not they are presented complete with their poles. However, if the essential character is imparted by the polyethylene roof, the screen house and its poles would be
classifiable as a component good under subheading 3926.90.9050, HTSUSA, as other articles of plastics (there is no provision for plastic tents). If the essential character is imparted by the textile screening material, it is classifiable under subheading 6306.22.90, HTSUSA, as tents of synthetic fibers, other.

In determining the essential character, no information was provided but is probable that the plastic weighs more than the screening material, and the screening material covers more surface area. The plastic roof functions to provide shade and to protect against rain, the screening keeps out insects. Since neither the textile not the plastic imparts the essential character, GRI 3(c) must be used to classify the item under the proper subheading. Under GRI 3(c), goods are classified under the heading which occurs last in numerical order among those which equally merit consideration. The headings which equally merit consideration are 3926.90.9050, and 6306.22.9000, HTSUSA.


The screen house is classifiable under subheading 6306.22.90, HTSUSA, which provides for tents, of synthetic fibers, other. The rate of duty is 10 percent, the textile category number is 669.

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 importation of this merchandise to determine the current status of any import restraints or requirements.

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 issuance
of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.


John Durant, Director

Previous Ruling Next Ruling

See also: