HQ 081827: Tariff classification of a food cover (your reference no. 710258)

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 081827

                                    June 6, 1988


          CLA-2 CO:R:C:G  081827 LS   826921

          CATEGORY: Classification

          TARIFF NO.: 6304.93.0000

          Mr. David E. Vines
          B and E Sales Co.
          200 East Long Lake Road, Suite 200
          Bloomfield Heights, Michigan 48303

          RE:  Tariff classification of a food cover
               (your reference no. 710258)

          Dear Mr. Vines:

               This is in response to your letter of October 2, 1987, in
          which you requested a classification ruling on a "fold away food
          cover" to be imported from Taiwan.  A ruling under the Tariff
          Schedules of the United States (TSUS) has already been forwarded
          to you by the Area Director of New York Seaport.  This ruling
          will therefore only address classification under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA).

          FACTS:

               The sample submitted is a food cover consisting of a leno
          weave nylon fabric, four metal umbrella type ribs and a plastic
          top with a locking pin and pull cord.  The article, when opened,
          resembles a small umbrella which is used to protect food at
          picnics, parties, and cook-outs from flies and other insect
          pests.

          ISSUE:

               Whether the subject food cover is classifiable in item
          6304.93.0000?

          LAW AND ANALYSIS:

               The applicable General Rule of Interpretation, Rule 3(b),
          provides:

















                                        - 2 -


               (b) Mixtures, composite goods consisting of different
                   materials or made up of different components, and goods
                   put up in sets for  retail sale, which cannot be
                   classified by reference to 3(a), shall be classified as
                   if they consisted of the material or component which
                   gives them their essential character, insofar as this
                   criterion is applicable.

          Explanatory Note (VIII) to Rule 3(b) provides that the essential
          character may be determined by "the nature of the material or
          component, its bulk, quantity, weight or value, or by the role of
          a constituent material in relation to the use of the goods."
          Essential character has been construed to mean the attribute
          which strongly marks or serves to distinguish what an article is.
          United China & Glass Co. v. United States, 61 Cust Ct. 386, C.D.
          3637 (1968).  As noted in that case, essential character is
          defined as "that which is indispensable to the structure, core or
          condition of the article, i.e., what it is."  61 Cust Ct. at 389.

               It is determined that the nylon netting, which is the
          material forming the protective surface of the umbrella-shaped
          food cover, constitutes the most distinctive characteristic of
          the article, i.e., it is the component which is indispensable to
          the product's designated use.

          HOLDING:

               In view of the foregoing, the applicable HTSUSA provision is
          subheading 6304.93.0000, which provides for "Other furnishing
          articles, excluding those of heading 9404:  Other:  Not knitted
          or crocheted, of synthetic fibers," dutiable at the rate of 10.6
          percent ad valorem.  The applicable textile and apparel category
          is 666.  This classification represents the present position of
          the Customs Service regarding the dutiable status of the
          merchandise under the HTSUSA.  If there are changes before
          enactment this advice may not continue to be applicable.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division