HQ 087562: Canopies composed of steel poles and coated polyester roof is a tent. Carrying bag is classified with canopy as container under GRI 5. Awning; marquee; beach

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 087562

                                   August 15, 1990



          CLA-2 CO:R:C:G  087562  HP

          CATEGORY:  Classification

          TARIFF NO.:  6306.22.9030

          Ms. Judy Duckworth
          Schenkers International Forwarders, Inc.
          P.O. Box 39945
          Denver, CO 80239-0945

          RE:  Canopies composed of steel poles and coated polyester roof
          is a tent.  Carrying bag is classified with canopy as container
          under GRI 5.  Awning; marquee; beach

          Dear Ms. Duckworth:

               This is in reply to your letter of July 10, 1990, concerning
          the tariff classification of canopies, produced in Taiwan, under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  Please reference your client KD Kanopy, Inc.

          FACTS:

               The merchandise at issue consists of a 100% polyester
          portable "awning," the KD Kanopy , and accompanying carrying bag.
          Your brochure shows that the Kanopy is a roof supported by four
          poles, and is imported with or without panels covering the lower
          half of the sides.  The brochure also states that

                    [t]he KD Kanopy  goes up in less than 30
                    seconds, with no guy ropes, assembly or loose
                    parts.  Its unique design allows height
                    adjustments up to 8' (2.44m).  The sturdy
                    frame is high-strength steel, while covers
                    are crafted from tough, waterproof oxford
                    cloth with a fire-retardant urethane coating
                    treated to resist the Sun's rays.

          ISSUE:
               Whether the KD Kanopy  is a tent, awning, or other made up
          article?

          LAW AND ANALYSIS:

               Heading 6306, HTSUSA, provides for, inter alia, awnings and
          tents of textile materials.  The Explanatory Notes (EN) to the
          HTSUSA constitute the official interpretation of the tariff at
          the international level.  While not legally binding, they do
          represent the considered views of classification experts of the
          Harmonized System Committee.  It has therefore been the practice
          of the Customs Service to follow, whenever possible, the terms of
          the Explanatory Notes when interpreting the HTSUSA.

               The EN to heading 6306 states, in pertinent part:

                    (3)  Awnings, sunblinds (for shops, cafs,
                         etc.).  These are designed for
                         protection against the sun; they are
                         generally made of strong plain or
                         striped canvas, and may be mounted on
                         roller or folding mechanisms.  They
                         remain classified in this heading even
                         when provided with frames, as is
                         sometimes the case with sunblinds.

                    (4)  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 singly 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 presented
                         complete with their tent poles, tent
                         pegs, guy ropes or other accessories.

               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 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 continues with the following:

                    tent A portable shelter ... stretched over a
                         supporting framework of poles with ropes
                         and pegs.

                    marquee   A large open-sided tent, used
                              chiefly for outdoor entertainment.

          Illustrations in your brochure depict people gathered under these
          canopies for various purposes, including sporting events and
          exhibitions.  While marquees are normally associated with festive
          events, it is our opinion that the KD Kanopy  is so closely
          identified with those type of shelters as to be easily
          categorized in a description as broad as "tents of various sizes
          and shapes."  We note also that beach tents are often constructed
          without walls.  The KD Kanopy , with or without walls, is
          therefore classifiable in heading 6306, HTSUSA.

               As we stated above, the KD Kanopy  is imported with a
          plastic carrying bag.  In HRL 084352 of May 31, 1990, we

          addressed the issue of classification of canopy bags imported
          with their canopies.  The conclusion found therein, replicated
          below, is binding on the instant merchandise.

                         Classification of goods under the HTSUSA
                    is governed by the General Rules of
                    Interpretation (GRI), taken in order.  GRI
                    5(a) provides that camera cases, musical
                    instrument cases, . . . and similar
                    containers, specially shaped or fitted to
                    contain a specific article or set of
                    articles, suitable for long-term use and
                    entered with the articles for which they are
                    intended, shall be classified with such
                    articles when of a kind normally sold
                    therewith.

                         The importer states that the nylon top
                    is imported and sold in a duffle bag that is
                    intended to protect it from becoming dirty or
                    torn.  [We assume the instant bag serves the
                    same purpose.]  * * * The Explanatory Notes
                    to GRI 5(a) provide that the rule covers
                    containers which: (1) are specially shaped or
                    fitted to contain a specific article or set
                    of articles, i.e., they are designed
                    specifically to accommodate the article for
                    which they are intended, (2) are suitable for
                    long-term use, i.e., designed to have a
                    durability comparable to that of the articles
                    for which they are intended, (3) are
                    presented with the articles for which they
                    are intended, whether or not the articles are
                    packed separately for convenience of
                    transport, (4) are of a kind normally sold
                    with such articles, and (5) do not give the
                    whole its essential character.

                         According to the importer, the bag is
                    designed to store the top to provide
                    protection.  It is made of the same material
                    as the top with comparable durability.  The
                    top is imported and sold in the bag, and the
                    bag cannot be said to affect the essential
                    character of the whole, which is clearly
                    imparted by the top.

                         The carry bag is intended to hold the
                    entire canopy unit.  The bag is designed to
                    hold the canopy unit.  It is made of the same
                    material as most of the other pieces with
                    comparable durability.  It is imported and
                    sold with the unit and does not affect the
                    essential character of the whole.  Both the
                    duffle bag and the carry bag are classified
                    with the canopy unit.

          HOLDING:

               As a result of the foregoing, the instant merchandise is
          classified under subheading 6306.22.9030, HTSUSA, textile
          category 669, as tarpaulins, awnings and sunblinds; tents; sails

          for boats, sailboards or landcraft; camping goods, tents, of
          synthetic fibers, other, other.  The applicable rate of duty is
          10 percent ad valorem.

               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 negotiations 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
          of the U.S. Customs Service, which is updated weekly and is
          available at your local Customs office.

               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 importing the merchandise to determine
          the current status of any import restraints or requirements.


                                      Sincerely,




                                JOHN DURANT, DIRECTOR
                             COMMERCIAL RULINGS DIVISION