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NY K83157

April 9, 2004

CLA-2-63:RR:NC:N3:351 K83157


TARIFF NO.: 6307.90.9889

Mr. David R. Stepp
KMZ Rosenman
525 W. Monroe St.
Suite 1600
Chicago, IL 60661-3693

RE: The tariff classification of a lawn mower sunshade from China.

Dear Mr. Stepp:

In your letter dated February 16, 2004, you requested a ruling on behalf of Agri-Fab, Inc., on tariff classification.

You submitted a photo of a lawnmower sunshade and a sample of the man-made textile fabric from which it is made. The fabric fits over a metal frame but may be imported without the frame as well. The frame attaches to a riding mower, affording the rider protection from the sun.

You state your belief that the sunshade is classifiable in subheading 6306.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tarpaulins, awnings and sunblinds, of synthetic fibers. However, the two rulings you cite as precedents, D88308 and G83604, both describe sunshades which attach to vehicles for use when the vehicle is stopped and being used as a camper, not while it is in use as a moving vehicle.

Customs considers the tariff terms “sunblinds” and “awnings” to be synonymous. See, for instance, Headquarters Ruling Letter (HRL) 088040. Further, in HRL 087562, it was ruled,

The instant merchandise is clearly not an awning as provided for in heading 6306. The EN makes it clear that those articles are designed to mount over doors and windows to provide shelter and protection against the sun to those entering a building or using a window. Webster's II New Riverside University Dictionary (1984) defines the instant terms as follows:
awning A protective, rooflike covering, as over a window or door.

The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem. This provision has no quota restrictions nor does it require a visa from any country.

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

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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