HQ 953399: Classification of a woven nylon fabric box awning forrecreational vehicles

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 953399

                         March 24, 1993

CLA-2 CO:R:C:T 953399 jlj

CATEGORY: Classification

TARIFF NO.: 6306.12.0000

Mr. Wolfgang Vogt, President
Equinox Sunshine Products Ltd.
15463  20th Avenue
Surrey, British Columbia
Canada V4A 2A4

RE: Classification of a woven nylon fabric box awning for
recreational vehicles

Dear Mr. Vogt:

     On November 24, 2992, and January 18, 1993, you requested a
tariff classification for a "Box Awning for Recreational
Vehicles."  You submitted a brochure, three photographs and
samples of the proposed awning fabric along with your request.

FACTS:

     You state that the box awning for recreational vehicles is
made of three components: 

     (1) extruded aluminum box and cover plate made in Canada;

     (2) carbon and fiber rods for support of the fabric, made in
         the United States; and

     (3) fabric made of woven coated nylon, made in the United    
         States.

       The swatches of woven nylon fabric submitted are
representative of the fabric to be used in the manufacture of the
awnings.

      As represented in the photographs, the nylon fabric is
enclosed in a seven foot long aluminum box.  When the nylon
fabric is extended, it provides protection from sun and rain over
an area approximately nine feet eight inches by six feet.  The
nylon fabric is supported by carbon fiber rods.

     You state that the awning's principal use will be with
smaller motorhomes and/or tent trailers and vans.

ISSUE:

     What is the tariff classification of the box awning under
the Harmonized Tariff Schedule of the United States Annotated? 

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that classification shall be according
to the terms of the headings and any relevant section or chapter
notes.

     The awning is provided for eo nomine under the provision for
awnings of synthetic fibers, in subheading 6306.12.0000, HTSUSA.
It is classified under GRI 1, HTSUSA.

     Merchandise under subheading 6306.12.000, HTSUSA, is
eligible for a lower duty rate under the United States/Canada
Free Trade Agreement (CFTA) if it is a product of Canada and if
it meets conditions of General Note 3 (c) (vii), HTSUSA.

     In order to qualify for CFTA duty rate, General Note 3 (c)
(vii) (B) (2) states that merchandise which is not wholly
Canadian must be 

     ...transformed in Canada ...so as to be subject 

          (I)  to a change in tariff classification as described
               in the rules of subdivision (c) (vii) (R) of this
               note, or 

          (II) to such other requirements subdivision (c) (vii)  
               (R) of this note may provide when no change in    
               tariff classification occurs, and they meet the   
               other conditions set out in subdivisions (c) (vii) 
               (F), (G), (H), (I) (J) and (R) of this note.

     The nylon fabric, imported into Canada and manufactured into
the textile portion of the awning there, does not qualify the box
awning as an article originating in Canada under the CFTA.
Subdivision (c) (vii) (R) (11) (pp) provides in relevant part
that 

     ...change to any heading of Chapter 63 from any heading
     outside that chapter other than headings...of Chapter 54 and
     55, provided that goods are both cut and sewn in the
     territory of Canada...

will qualify an article for CFTA treatment.  Since the article is
made from fabric of Chapter 54, neither subdivision (c) (vii) (R)
nor (c) (vii) (F) would apply.

     Subdivision (c) (vii) (G) deals only with unassembled parts. 
Subdivision (c) (vii) (I) prohibits the application of
subdivision (c) (vii) (H) to any item in Chapters 61 through 63. 
Subdivision (c) (vii) (J) deals only with products subject to
subdivision (c) (vii) (H).  

     The article fails to satisfy the requirements that would
allow CFTA treatment, therefore it is not considered a good
originating in Canada and is not eligible for duty reductions
under the CFTA.

HOLDING:

     The instant awning is classified in subheading 6306.12.0000,
HTSUSA, dutiable at the rate of 10 percent ad valorem.  This
product is not subject to the quota restraint levels negotiated
and administered by the Committee for the Implementation of
Textile Agreements.     

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division