us-cbp-cross-rulings-hq-081624•HQ 081624: Screen house
HQ 081624: Screen house
us-cbp-cross-rulings-hq-081624HQ 081624: Screen houseGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 081624
October 18, 1989
CLA-2:CO:R:C:G 081624 SR
CATEGORY: Classification
TARIFF NO.: 6306.22.90
Mr. R.I. Hasson
Alba Forwarding Co., Inc.
One World Trade Center
Suite 4771
New York, NY 10048
Re: Screen house
Dear Mr. Hasson:
This is in reference to your letter dated December 10, 1987,
requesting the tariff classification of a screen house under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The country of origin was not provided.
FACTS:
The merchandise at issue is a screen house. The screen
house is composed of polyethylene plastic top and floor apron,
and polypropylene screen mesh walls. Included with the screen
house is a storage bag, metal frame and a center pole.
ISSUE:
What is the classification of the screen house under the
HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
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Heading 6306, HTSUSA, provides for tents. The Explanatory
Notes to the HTSUSA constitute the official interpretation of the
tariff at the international level. The Explanatory Notes to
heading 6306, HTSUSA, define tents as follows:
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, 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.
The definition of a tent in the Explanatory Notes is very broad
and includes a wide variety of structures. The screen house at
issue would be considered a tent under the definition provided.
Note 1 to chapter 63, HTSUSA, states that heading 6306
applies only to made up articles of textile fabrics. The screen
house consists of three components; the coated polyethylene
plastic that makes up the roof, the polyethylene screening that
is considered a textile, and the metal poles. However, the
merchandise at issue is provided for eo nomine in this chapter.
The fact that the article has other components as well as textile
should not preclude its classification under GRI 1, in heading
6306, HTSUSA, if its essential character is imparted by the
textile component. In determining the essential character under
GRI 3(b), the factors to be considered include the nature of the
material or component, its bulk, quantity, weight or value, and
the role of each constituent material in relation to the use of
the goods.
It is clear that the tent poles do not give the screen house
its essential character. The Explanatory Notes to heading 6306,
HTSUSA, state that items are classified under heading 6306
whether or not they are presented complete with their poles.
However, if the essential character is imparted by the
polyethylene roof, the screen house and its poles would be
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classifiable as a component good under subheading 3926.90.9050,
HTSUSA, as other articles of plastics (there is no provision for
plastic tents). If the essential character is imparted by the
textile screening material, it is classifiable under subheading
6306.22.90, HTSUSA, as tents of synthetic fibers, other.
In determining the essential character, no information was
provided but is probable that the plastic weighs more than the
screening material, and the screening material covers more
surface area. The plastic roof functions to provide shade and to
protect against rain, the screening keeps out insects. Since
neither the textile not the plastic imparts the essential
character, GRI 3(c) must be used to classify the item under the
proper subheading. Under GRI 3(c), goods are classified under
the heading which occurs last in numerical order among those
which equally merit consideration. The headings which equally
merit consideration are 3926.90.9050, and 6306.22.9000, HTSUSA.
HOLDING:
The screen house is classifiable under subheading
6306.22.90, HTSUSA, which provides for tents, of synthetic
fibers, other. The rate of duty is 10 percent, the textile
category number is 669.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel 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 you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
-4-
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference
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