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NY C87627

May 22, 1998

CLA-2-63:RR:NC:TA:352 C87627


TARIFF NO.: 6306.22.9030; 3926.90.9880

Mr. G. Y. Chang
Trans U.S.A. Express
320 Pine Ave., Suite 512
Long Beach, CA 90802

RE: The tariff classification of canopy sun shelter made with either woven textile fabric or plastic sheeting from China.

Dear Mr. Chang:

In your letter dated May 11, 1998, on behalf of your client Sun-Mart International Co., Inc., you requested a classification ruling.

The submitted sample swatches represent various materials from which a canopy sun shelter will be constructed. This sun shelter will be manufactured with a supporting frame of aluminum or steel tubing. Various flexible materials will be used to manufacture the canopy which will protect the users from the elements when dinning al fresco or merely relaxing on the patio, in the backyard or at a camp site. The style numbers provided reflect different styles of covering material for the sun shelter. Styles 5511, 5518, 5519 and 5520 designate materials used to produce the canopy of the sun shelter. All of these materials are plain woven and are manufactured with polyethylene strip that measure between 1 and 4 millimeters in width. Each of these styles vary only in the width of the strips used to manufacture the fabrics and the color of the strips used. All of the polyethylene strips used to manufacture these items meet the dimensional criteria to be considered man-made textile strips. Each of these materials have been coated on both sides with a clear coating of polyethylene plastic which is not visible to the naked eye.

Styles 5501, 5508 and an unlabeled swatch with one side coated with white opaque polyethylene plastic and the reverse side covered with brown opaque polyethylene plastic are samples of material that are also used to manufacture the canopy of the sun shelter. Although these materials are also manufactured by weaving strips of polyethylene that meet the definition for textile strips, these products have been coated, covered or laminated on both sides with an opaque layer of polyethylene plastic which is visible to the naked eye and obscures the woven strip under the coating.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. This note, in addition, details the tariff treatment of textile fabrics combined with plastic material. Note 2 states in part that heading 5903, HTS, applies to:

(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:

(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;

(3) Products in which the textile fabric is either completely embedded in plastic or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change in color (chapter 39).

Since the coating or lamination on the materials designated as styles 5511, 5518, 5519 and 5520 is not visible to the naked eye, they are not considered coated fabrics nor plastic materials for the purposes of classification and remain textile woven fabrics and consequently articles made from these materials are considered textile articles. Conversely, the materials designated as styles 5501, 5508 and the unlabeled swatch are considered materials classifiable in chapter 39 by operation of Note 2(A)(3) to chapter 59 and goods made from such materials are not considered textile products but goods of chapter 39.

The applicable subheading for the sun shelters made from the materials designated as styles 5511, 5518, 5519 and 5520 will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for tents, of synthetic fibers, other. other. The duty rate will be 9.5 percent ad valorem.

The applicable subheading for the sun shelters made with the materials designated as styles 5501, 5508, and the unmarked material will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, other. The duty rate will be 5.3 percent ad valorem.

The sun shelters made from the materials designated as styles 5511, 5518, 5519, and 5520 fall within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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