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HQ 952072

September 16, 1992

CLA-2 CO:R:C:T 952072 CC


TARIFF NO.: 6307.90.9986

Mr. George Young
George J. Young & Co.
P.O. Box 21240
Long Beach, CA 90801

RE: Classification of a windscreen; classifiable in Heading 6307

Dear Mr. Young:

This letter is in response to your inquiry of May 20, 1992, on behalf of E-Z Sales & Manufacturing, Inc., requesting the tariff classification of a "windscreen" from China.


You have submitted a representative swatch of the material used to make the screen, which is composed of woven man-made fiber fabric and coated with vinyl plastics material. The screen will measure 7-1/2 feet by 2 feet in an open position. This merchandise includes steel tubes for insertion through fabric sleeves, steel table clamps, and a canvas carrying bag. You state that this merchandise will be used at the beach, for camping, or on picnic tables to protect the user from wind.


Whether the merchandise at issue is classifiable in Heading 6306 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?


Under the HTSUSA merchandise is classifiable in accordance with the General Rules of Interpretation (GRI's), 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.

The classification of plastics and textile combinations is governed by Note 2, Chapter 59, HTSUSA, which provides that in order for a textile fabric coated with plastics to be considered coated for tariff purposes, a coating must be visible to the naked eye. Fabric visibly coated on both sides with plastics is, with certain exceptions, considered to be a plastics material rather than a textile. However, in this instance the plastic coating is not visible to the naked eye and consequently, the screen portion of the merchandise in question is considered to be a textile product of Section XI, HTSUSA.

GRI 3(a) provides that when two or more headings each refer to part only of the materials contained in a composite good, the headings are to be regarded as being equally specific in relation to the goods. The article in question is a composite good made from textiles and steel and consists of a textile screen, steel tubes, steel clamps and canvas carrying bag. While there is no eo nomine provision for windscreens, several headings are potentially applicable to the instant merchandise: Heading 6306, HTSUSA, which covers, inter alia, tents and camping goods (of textiles); Heading 6307, HTSUSA, which provides for other made up (textile) articles; and Heading 7308, HTSUSA, which provides for structures of steel. However, Customs does not consider Heading 4202, HTSUSA, which provides for a number of similar but related containers, to be applicable to the instant merchandise, although it may describe the canvas carrying bag. Under GRI 5(a), containers that are specially shaped or fitted to hold a specific article or set of articles, are classifiable with such articles when sold therewith. The instant carrying bag is specially shaped to hold the poles and textile material that form the article in question. Accordingly, the bag is classifiable with the windscreen under GRI 5(a).

Heading 6306 provides specifically for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. According to the Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, at page 867, camping goods include "canvas buckets, water bags, wash basins; ground- sheets; pneumatic mattresses, pillows and cushions (other than those of heading 40.16; hammocks (other than those of heading 56.08)."

The windscreen is not an article or type of article that is specifically listed in the Explanatory Notes as classifiable as camping goods of Heading 6306. Unlike the exemplars of camping goods, the windscreen is not essential for camping, typically associated with goods used in camping, or specially designed for camping. In addition, the windscreen has uses other than camping, for example, at the beach. Accordingly, the windscreen is not classifiable in Heading 6306.

Headings 6307 and 7308 each refer to one of the materials from which the product in question is made. Pursuant to GRI 3(b), composite goods consisting of different materials, which cannot be classified according to GRI 3(a), are to be classified according to their essential character. In this instance, it is the textile portion of the windscreen which actually protects one from the wind. The steel poles, on the other hand, serve merely to support the textile screen. Consequently, in Customs' view it is the textile screen which imparts the article's essential character, and thus governs its classification.

Heading 6307, HTSUSA, provides for other made up articles. According to the Harmonized Commodity Description and Coding System, Explanatory Notes, at page 867, Heading 6307 covers "made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature." The windscreen meets those requirements and is appropriately classified in Heading 6307.


The merchandise at issue is classified under subheading 6307.90.9986, HTSUSA, which provides for other made up articles. The rate of duty is 7 percent ad valorem. No textile category is currently assigned to merchandise classified under this subheading.


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