HQ 089237: NYRL 839810 revoked. Beach cabana is a tent like struc- ture, not an other made up article.

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 089237



                            May 10, 1991




   CLA-2 CO:R:C:T  089237  HP

   CATEGORY:  Classification

   TARIFF NO.:  6306.22.9030

   Ms. Sue Meentemeier
   Import/Export Manager
   Duraflex Products Inc.
   254 E. Hacienda Avenue
   Campbell, CA 95008

   RE:  NYRL 839810 revoked.  Beach cabana is a tent like struc-
   ture, not an other made up article.

   Dear Ms. Meentemeier:

        This is in reference to your letter of April 14, 1989, to
   the Area Director, New York Seaport, in which you requested a
   binding classification ruling, under the Harmonized Tariff
   Schedule of the United States Annotated (HTSUSA), of a diaper
   carry bag and a beach cabana from Korea.  This letter only
   applies to the cabana.

   FACTS:

        The merchandise at issue consists of a beach cabana,
   constructed of lightweight nylon taffeta, and folding, shock-
   corded fiberglass poles, measuring 7'9" x 4'4" x 4'3".  It can
   accommodate up to two adults.

        In NYRL 839810 of May 3, 1989, our New York office clas-
   sified this merchandise under subheading 6307.90.9030, HTSUSA,
   as an other made up article of textiles.  They now request
   that we revoke this ruling, and classify the cabana as a tent-
   like structure.

   ISSUE:

        Whether the beach cabana is a tent-like structure under
   the HTSUSA?

   LAW AND ANALYSIS:
        Heading 6306, HTSUSA, provides for, inter alia, tents.
   The Explanatory Notes (EN) to the HTSUSA constitute the offi-
   cial 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 Explan-
   atory Notes when interpreting the HTSUSA.  The EN to this
   heading states:

             (4)  Tents are shelters made of light-
                  weight 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 head-
                  ing 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 term as follows:

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

        It is our opinion that the beach cabana is a tent as
   provided for in heading 6306, HTSUSA.  Both the Explanatory
   Notes and Webster's make it clear that tents are designed to
   be shelters.  The cabana is purchased and used to afford shade
   on the beach.  NYRL 839810's classification of the cabana as
   an other made up article was incorrect; that ruling is there-
   fore revoked.

   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 subdi-
   vided into parts.  If so, visa and quota requirements applica-
   ble to the subject merchandise may be affected.  Since part
   categories are the result of international bilateral agree-
   ments 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 issu-

   ance 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 annota-
   tion (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.

        In order to insure uniformity in Customs classification
   of this merchandise and eliminate uncertainty, we are revoking
   NYRL 839810 to reflect the above classification effective with
   the date of this letter.  However, if you disagree with the
   legal basis for our decision, we invite you to submit, either
   for yourself or on behalf of your client, any arguments you
   might have with respect to this matter for our review.  Any
   submission you wish to make should be received within 30 days
   of the date of this letter.

        This notice to you should therefore be considered a
   revocation of NYRL 839810 of May 3, 1989, under 19 C.F.R.
   177.9(d)(1) (1989).  It is not to be applied retroactively to
   NYRL 839810 (19 C.F.R.  177.9(d)(2) (1989)) and will not,
   therefore, affect the transaction for the importation of your
   merchandise under that ruling.  However, for the purposes of
   future transactions in merchandise of this type, including
   that for which the present classification is requested, NYRL
   839810 will not be valid precedent.  We recognize that pending
   transactions may be adversely affected by this revocation, in
   that current contracts for importations arriving at a port
   subsequent to the release of HRL 089237 will be classified
   under the new ruling.  If such a situation arises, you may, at
   your discretion, notify this office and apply for relief from
   the binding effects of the new ruling as may be dictated by
   the circumstances.  However, please be advised that in some
   instances involving import restraints, such relief may require
   separate approvals from other government agencies.


                             Sincerely,





                       John Durant, Director
                    Commercial Rulings Division