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 > 1997 HQ Rulings > HQ 951774 - HQ 952505 > HQ 951774

Previous Ruling Next Ruling
HQ 951774

May 28, 1992

CLA-2 CO:R:C:T 951774 CRS


TARIFF NO.: 6306.22.9030

Norman Katz, Esq.
Barnes, Richardson & Colburn
475 Park Avenue
New York, NY 10016

RE: Tents; other made up articles; NYRL 830348 revoked.

Dear Mr. Katz:

This office has had the occasion to review New York Ruling Letter (NYRL) 830348 dated August 12, 1988, on behalf of your client, Academy Broadway Corp. Our decision follows below.


NYRL 830348 concerned the classification of a sun/windscreen shelter composed of woven nylon fabric except for a partial mesh area on either side. The sun/windscreen shelter was supported by fiberglass poles and measured 52 inches by 48 inches by 42 inches. It was classified in subheading 6307.90.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The issue presented is whether the instant sun/windscreen shelter is classifiable under a provision for tents, or under a residual provision for other made up textile articles.


Two headings are at issue for the purposes of this ruling; heading 6306, HTSUSA, which provides, inter alia, for tents; and heading 6307, HTSUSA, which provides for other made up articles, including dress patterns.

The Explanatory Notes, which although not legally binding, constitute the official interpretation of the Harmonized System at the international level, describe tents at Explanatory Note (EN) 63.06(4), 867.

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 backpacking 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 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.

In Customs's view, the sun/windscreen shelter in question is a class or kind of merchandise similar to a tent or tent-like structure and is classifiable in heading 6306. Headquarters Ruling Letter (HRL) 089237 dated May 10, 1991.


The sun/windscreen shelter in question is classifiable in subheading 6306.22.9030, HTSUSA, under the provision for tents: of synthetic fibers: other: other. It is dutiable at the rate of 10 percent ad valorem and subject to textile category 669.

The designated textile 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 your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your client's 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, your client should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking NYRL 830348 to reflect the above classification effective with the date of this letter. Accordingly, this notice should be considered a revocation of NYRL 830348 under 19 CFR 177.9(d)(1).


Previous Ruling Next Ruling

See also: