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

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