HQ 953417: Reconsideration of NYRL 853555; classification of a "rain fly sheet"; parts

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 953417

                          June 9, 1993




CLA-2  CO:R:C:T   953417 CC  853555

CATEGORY:  Classification

TARIFF NO.: 6307.90.9986

Joan Peterson
Chief, Textile/Plastics Branch
New York Seaport
U.S. Customs Service
6 World Trade Center
New York, NY 10048

RE:  Reconsideration of NYRL 853555; classification of a "rain
     fly sheet"; parts

Dear Ms. Peterson:

     This is in reply to your memorandum of February 9, 1993,
requesting reconsideration of New York Ruling Letter (NYRL)
853555, dated July 3, 1990, concerning the tariff classification
of a "rain fly sheet."

FACTS:

     The merchandise at issue, designated by the importer as a
rain fly sheet, is constructed of nylon fabric with polyurethane
coating.  This merchandise fits over a dome tent to provide extra
protection from rain.  In the original submissions for the New
York ruling, it is stated that the rain fly sheets are sold with
complete tent assemblies.  The merchandise at issue is imported
separately to be sold to consumers as tent replacement parts for
lost or damaged rain fly sheets.  This merchandise is exclusively
fitted for particular tents.

     In NYRL 853555 the merchandise at issue was classified under
subheading 6307.90.9550 (currently 6307.90.9986) of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  It is contended that this merchandise is properly
classified under subheading 6306.99.0000, HTSUSA.





ISSUE:

     Whether the merchandise at issue is classifiable in Heading
6306, HTSUSA, or in Heading 6307, HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
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.  

    Heading 6306, HTSUSA, provides for tarpaulins, awnings and
sunblinds; tents; sails for boats, sailboards or landcraft;
camping goods.  Heading 6307, HTSUSA, provides for other made up
articles.

     The merchandise at issue, according to the importer, is a
replacement part for a tent.  In Headquarters Ruling Letter (HRL)
083972, dated January 8, 1990, we stated the following concerning
parts: 

     In general, an article is a part if it cannot be
used on its own, but must be combined with other
articles to form goods capable of fulfilling an
intended function.  For classification purposes, a
product must be identifiable by its shape or other
characteristics as a part intended solely or
principally for use with an article and generally must
be needed in the operation of the article for its
intended purpose.   

     The merchandise at issue is intended for use solely or
principally with a tent in order to provide protection from rain. 
We believe, therefore, that this merchandise is a part.  

     Heading 6306 provides for tents and camping goods, among
other articles.  It does not provide for rain fly sheets or
similar articles.  In addition, neither parts of tents nor parts
of camping goods are provided for in Heading 6306; no legal notes
to Chapter 63 or to Section XI include parts as classifiable in
Heading 6306.  Finally, there is nothing in the Harmonized
Commodity Description and Coding System, Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
that indicates that parts of articles of Heading 6306 fall within
the scope of that heading if imported separately.  Consequently,
in application of GRI 1, the merchandise at issue is not
classifiable in Heading 6306.  

     
     Heading 6307 provides for other made up articles.  The
merchandise at issue is an other made up article of textile
materials; therefore, it is classifiable in Heading 6307.

     You cited HRL 950373 of December 19, 1991 in support of your
request for classification of the subject merchandise in Heading
6306.  In that ruling a removable pile liner for a sleeping bag
was classified in Heading 6306.  We will be modifying HRL 950373
shortly to make it consistent with this ruling.  

HOLDING:

     The merchandise at issue is classified under subheading
6307.90.9986, which provides for other made up articles, other,
other, other, other, other.  The rate of duty is 7 percent ad
valorem.  

     NYRL 853555 of July 3, 1990 is affirmed. 



                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division