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HQ 085550

December 8, 1989

CLA-2 CO:R:C:G 085550 HP


TARIFF NO.: 6306.22.9000

Mr. Dale O. Torrence
Law Offices of George R. Tuttle
1331 Pennsylvania Avenue, N.W.
Suite 1200F
Washington, D.C. 20004

RE: Reconsideration of HRL 084268 of July 31, 1989

Dear Mr. Torrence:

This is in reply to your letter of September 8, 1989, requesting reconsideration of Headquarters Ruling Letter 084268 of July 31, 1989. HRLs 083789, 084268 and 084819 modified.


In a letter dated July 31, 1989 (HRL 084268), we issued you a ruling letter with respect to the tariff classification of screenhouses, either 9 feet by 12 feet, or 10 feet square, with roofs of nonwoven polyethylene strips covered on both sides with a visible plastics coating, and side walls composed of polyethyl- ene screening. Steel poles and stakes were included with the screenhouse.

In the ruling letter, we affirmed HRL 083789 of March 31, 1989, concluding that neither the side screening, nor the non- woven roof, imparted the essential character of the screenhouse under General Rule of Interpretation 3(b). Accord HRL 084819 of October 5, 1989 (adopting essential character analysis of HRL 083789). We also concluded that the poles and stakes were not to be taken into consideration in determining essential character, per the Explanatory Note to heading 6306, the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We therefore classified the merchandise according GRI 3(c), under subheading 6306.22.9000, HTSUSA, as tents, of synthetic fibers, other.


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


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 this heading 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 pre- sented 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 variety of structures. There is nothing in the heading or the Explanatory Notes to indicate that the pres- ence of the canopy would preclude the classification of the screen house at issue as a tent. The screen house 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 steel poles. The merchandise at issue, however, is provided for eo nomine in this chapter.

HRL 083789 was incorrect to the extent that it introduced GRI 3 at the heading level as the basis for determining whether the Chapter 63, Note 1 limitation for made-up articles, "of any textile fabric," included the subject screenhouse. The fabric portion of the tent represents 40% of the combined value of the roof and sides ($5.10 and $3.46, respectively). We can therefore conclude that the tent is a made-up article of textile fabric, and that heading 6306 applies by means of GRI 1. With regard to the applicable subheading, we have eliminated the plastic roof from consideration on the basis of Note 2(a)(3) to Chapter 59 (visibly coated on both sides); therefore, the goods are classifiable under subheading 6306.22, HTSUSA, as tents of synthetic fibers.

You are correct that we did not discuss in HRL 084268 whether the instant merchandise is classifiable as articles put
up in a set for retail sale under GRI 3(b). This issue is not relevant. Explanatory Note (4) to heading 6306, HTSUSA, provides that the "heading covers tents ... classified [as tents] ... whether or not they are presented complete with their tent poles, ... or other accessories." Emphasis added. Since these accessories are ignored, classification of the screenhouses is achieved under GRI 1, according to the text of the heading, not under GRI 3(b), as goods put up in sets for retail sale.


After considerable review, it is our opinion that the conclusion in HRL 084268 was correct; the merchandise remains classified under subheading 6306.22.9000, HTSUSA, although HRLs 083789, 084268 and 084819 are modified in the manner set forth above.

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 agree- ments 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.

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.

Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), HRL 083789 of March 31, 1989, HRL 084268 of July 31, 1989, and HRL 084819 of October 5, 1989 are modified in conformity with the foregoing.


Harvey Fox, Director
Office of Regulations and Rulings

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