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HQ 084128

July 14, 1989

CLA-2 CO:R:C:G 084128 HP 838595


TARIFF NO.: 6306.22.9000; 3926.90.9050

Ms. Sue Meentemeirer
Import/Export Manager
Duraflex Products, Inc.
254 E. Hacienda Ave.
Campbell, CA 95008

RE: Classification of Certain Screen Houses and Dining Canopies

Dear Ms. Meentemeirer:

This is in reply to your letter of March 20, 1989, concerning the tariff classification of certain screen houses and dining canopies, produced in the Republic of South Korea, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The merchandise at issue is a screen house and a dining canopy having similar characteristics. The roof, as well as the bottom, side and corner borders of the screen house are made of woven polyethylene strips, covered on both sides with a visible plastics coating. The sides are made of polyethylene woven fabric netting. The structure is supported by means of steel poles. The screen house functions to provide protection from rain, to provide shade, and to protect from insects.

The dining canopy consists of a roof made of woven polyethylene strips, also covered on both sides with a visible plastics material. The roof is supported by steel poles.
The structure has no side walls. The canopy functions to protect from rain and to provide shade.


What is the classification of screen houses and dining canopies under the HTSUSA?


Heading 6306, HTSUSA, provides for tents. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff schedule at the international level.
Explanatory Note 63.06 defines tents as

... 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.

This definition is very broad and includes a wide variety of structures. Under this definition, the screen house at issue would be considered a tent. However, Note 1 to
Chapter 63, HTSUSA, limits Chapter 63 to articles made up of textile fabrics. The screen house consists not only of the polyethylene screening which is considered a textile, but also of the coated polyethylene plastic roof and the steel poles. Therefore,
Heading 6306 describes only a portion of the screen house.

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. Unless the various headings, Section Notes, or Chapter
Notes otherwise require, goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's, taken in order. GRI 3 states, in pertinent part:

When by application of Rule 2(b) [goods of more than one material or substance] or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [which requires that goods be classified, if possible, under the more specific of the competing provisions], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In determining essential character, 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.

Explanatory Note 63.06 states that articles are to be classified under Heading 6306,
HTSUSA, without regard to pole presence. Ergo, only the polyethylene plastic and the polyethylene textile will be considered in determining essential character. If the essential character is imparted by the polyethylene roof, the screen house is classifiable under subheading 3926.90.9050, HTSUSA, as other articles of plastic. If the essential character is imparted by the textile screening material, classification will be under
6306.22.90, as tents of synthetic fibers, other.

In determining the essential character, the plastic weighs more than the screening material; however, the screening material covers more area. The plastic roof functions to provide shade and protect against rain; the screening keeps out insects. Since neither of these materials imparts the essential character of the article, GRI 3(b) cannot be used to classify the screen house.

GRI 3(c) states that

[w]hen goods cannot be classified with reference to 3(a ) [heading with the most specific description] or 3(b) [material or component imparting essential charac ter], they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The headings that equally merit consideration are 3926.90.9050, and 6306.22.9000,
Disregarding the poles, the dining canopy is constructed entirely of coated poly ethylene, and therefore cannot be classified under heading 6306, HTSUSA, because there is no textile involved. Classification must be resolved, using the aforementioned analysis under GRI 3(b), through essential character. The plastic roof provides protec tion from the sun and the weather, while the steel poles merely support the roof in these functions. The polyethylene roof weighs more and has a greater value in the use of the canopy. Therefore, the essential character of the dining canopy is imparted by the roof.


The screen house is classifiable under subheading 6306.22. 9000, HTSUSA, textile category 669, as tents, of synthetic fibers, other. The applicable rate of duty is 10 percent per kilogram. 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 importing the merchandise to determine the current applicability of any import restraints or requirements.

The dining canopy is classifiable under subheading 3926.90. 9050, HTSUSA, as other articles of plastics. The applicable rate of duty if 5.3 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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