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HQ 965070

August 21, 2002

CLA-2 RR:TC:TE 965070 STB


TARIFF NO.: 6306.22.9030, 4421.90.9740

Harry Y. Tirtakusumah
Office of the Industry and Trade Attache
2020 Massachusetts Avenue, NW
Washington, DC 20036

RE: Tariff Classification of Wooden Gazebos with Canvas Covers

Dear Mr. Tirtakusumah:

This is in response to your facsimile transmission (fax), dated February 21, 2001, on behalf of the Embassy of Indonesia, requesting a prospective classification of wooden gazebos, with top covers of canvas, under the Harmonized Tariff Schedule of the United States, Annotated (HTSUSA). Pictures of the item were provided with your request.


The product is described as a wooden gazebo with a top cover which is constructed of canvas. The top is said to be made of “Glentuff Olerin Green Canvas” which the Embassy of Indonesia believes is a man-made fiber; we are assuming that, while it may be water resistant, it is not considered coated for tariff purposes. According to the pictures/diagrams submitted with your request, the item consists of a wood frame and a fabric/canvas top. The wooden frame is composed of four corners attached to a pyramid framework for the roof. Each corner consists of two lattice panels attached together at an angle.


What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described gazebo and what, if any, will be the effect on classification if the wooden frame is packaged separately from the fabric/canvas top but shipped on the same conveyance?



The responsibility for interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) rests with the U.S. Customs Service. The Customs Service, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) and the Additional U.S. Rules of Interpretation. General Rule of Interpretation 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” General Rule of Interpretation 1. Although GRI 1 further provides that merchandise which can not be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation in their sequential order, the Explanatory Notes (EN) “make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.” General Rules for the Interpretation of the Harmonized System, Rule 1, Explanatory Note (V).

The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. See Joint Explanatory Statement supra note 2, at 549. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3rd 1098, 1109 (Fed. Cir. 1995). Commencing classification of the gazebo, in accordance with the dictates of GRI 1, the Customs Service examined the headings of the HTSUSA. No heading in the tariff schedule designates gazebos eo nomine, that is by name, however heading 6306, HTSUSA, provides for “[t]arpaulins, awnings, and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.”

The Explanatory Notes to Chapter 63, particularly EN 63.06 provide a definition of “tents.” Explanatory Note 63.06 provides that 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 and 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 made 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. (Emphasis added) Explanatory Note 63.06 (4).

It is the conclusion of the Customs Service that the gazebo in issue, like tents, is designed to afford shelter. The gazebo is, therefore, classified in heading 6306, HTSUSA. See HQ 962129 (June 11, 1999); See generally HQ 954621 (Dec. 20, 1993); NY E87745 (September 30, 1999); NY A88275 (Oct. 9, 1996); NY 886909 (June 16, 1993).

Customs specifically notes that a gazebo is not “tarpaulin.” A tarpaulin, for classification purposes, is designed to protect goods by affording cover. See Explanatory Note 63.06 (1). Tarpaulins lay flat over the top of goods and do not have legs or other supports. Id.

Continuing the classification of the gazebo at the subheading level pursuant to GRI 6, the gazebo is classified in subheading 6306.22.9030, HTSUSA. Subheading 6306.22.9030, HTSUSA, provides for:

Tarpaulins, awnings, and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:


Of synthetic fibers:



Regarding the question of shipping the textile roof packed separately from the wooden frame, but shipped on the same conveyance, Customs has discussed this issue in Customs Service Decision (C.S.D.) 92-11, which expresses Customs position on garments that are packaged separately and sold in units. In C.S.D. 92-11, Customs concluded that components of certain garment sets need not be packaged together at the time of entry in order to be considered classifiable as a single unit, but all items must be present in the entry and there must be an equal number of components to make up the set in the shipment. Therefore, if the instant items were shipped on the same vessel, listed on the entry, and packaged separately, with a number of frames equal to

the number of roofs, they would still be classifiable as a single item, i.e., as a tent, under subheading 6306.22.9030, HTSUSA.

If shipped on separate conveyances on different dates, the roof would be classified as above, but the frame would be classifiable in subheading 4421.90.9740, HTSUSA, which provides for “Other articles of wood: Other: Other: Other: Other.” The applicable rate of duty would be 3.3 percent ad valorem.

The gazebo (the roof imported on a separate conveyance or the roof and frame imported together) falls within textile category designation 669. Based upon international textile trade agreements, products of Indonesia are subject to quota and the requirement of a visa. However, effective January 1, 2002, goods exported on or after that date will not have export visa requirements for certain textile and apparel products manufactured or produced in a WTO member country integrated into the GATT 1994. According to the terms of this integration, merchandise classified in subheading 6306.22.9030 and manufactured in Indonesia no longer require a visa for category 669. We assume for the purposes of this ruling that the country of origin of the gazebo is Indonesia.

Although the above probably makes this point moot, we note that the Embassy of Indonesia mentions the weight of the subject items. The weight to be included on a visa has been previously addressed by Customs. When an article is classified under a single classification number, the weight of the article for visa purposes is the weight of the article as used. Therefore, the weight of the roof and frame, together, would constitute the weight of the gazebo.


The roof of the gazebo, if imported separately, or the entire gazebo, if it is determined that the roof and frames are imported together, as described above, is classified in subheading 6306.22.9030, HTSUSA, which provides for: Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Other: Other. The General Column 1 Rate of Duty is nine (9) percent ad valorem.


If shipped separately, as described above, the frame would be classifiable in subheading 4421.90.9740, HTSUSA, which provides for “Other articles of wood: Other: Other: Other: Other.” The applicable rate of duty would be 3.3 percent ad valorem.


Myles B. Harmon, Acting Director

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