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 > 1999 NY Rulings > NY E86020 - NY E86083 > NY E86036

Previous Ruling Next Ruling

September 14, 1999

CLA-2-39:RR:NC:SP:221 E86036


TARIFF NO.: 3926.90.9880

Mr. Bernard R. Nottling
Rudolph Miles & Sons, Inc.
4950 Gateway East
P.O. Box 11057
El Paso, Texas 79993-1057

RE: The tariff classification of awnings for recreational vehicles from China.

Dear Mr. Nottling:

In your letter dated August 18, 1999, on behalf of Dometic Corporation, you requested a tariff classification ruling.

A sample swatch was provided with your letter. The sample is composed of a polyester fabric embedded within polyvinyl chloride plastic, which is visible to the naked eye other than by change of color. This construction is considered to be of plastics for tariff classification purposes. The awnings will be imported and sold in individual cardboard tubes. The awnings will range from fifteen feet to twenty-one feet in length. The awnings are said to be for use with recreational vehicles, such as motor homes and travel trailers. An awning roller mechanism and cover may be separately purchased. The awning roller and cover are not imported with the awning.

You suggest that the awning is properly classified as a motor vehicle accessory in chapter 87. Additional U.S. Rule 1(a), HTSUS, states that “a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use in the principal use.” The awning belongs to the class or kind of product used principally on a building rather than on a motor vehicle. Therefore, the awning is not classified as a motor vehicle accessory.

The applicable subheading for the awning will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: