Application for Further Review of Protest No. 2704-25-171945; Tariff classification of certain awnings

H344922 June 3, 2026 OT:RR:CTF:FTM H344922 MJD CATEGORY: Classification TARIFF NO.: 6306.12.00 Center Director U.S. Customs and Border Protection Apparel, Footwear and Textiles CEE 555 Battery Street, Room 401 San Francisco CA 94111 ATTN: Grace E. Carmichael, Import Specialist Re: Application for Further Review of Protest No. 2704-25-171945; Tariff classification of certain awnings Dear Center Director: This is reference to the Application for Further Review (“AFR”) of Protest No. 2704-25-171945, timely filed on January 22, 2025, on behalf of Ironman 4X4 USA LLC, (“Protestant”), regarding the tariff classification of certain awnings, awning walls, and awning rooms under the Harmonized Tariff Schedule of the United States (“HTSUS”). Consideration was also given to information presented at CBP’s conference with Protestant’s counsel on May 7, 2026, and counsel’s follow-up communication, dated June 2, 2026. FACTS: The merchandise at issue consists of three products which Protestant refers to as “awnings,” “awning walls,” and “awning rooms.” The first product includes the “DeltaWing 270° Awning,” the “DeltaWing 90° Awning,” the “DeltaWing 180° Awning,” and similar products (“DeltaWing awnings” or “awnings”). The DeltaWing awnings are designed to be mounted to the roof of a 4x4 passenger vehicle and extend over the vehicle to provide coverage and protection from the elements. The awnings have no walls or floor. The awnings are composed of 80 percent polyester and 20 percent cotton woven, dyed, fabric coated on one side with a black polyurethane waterproof coating and a liquid plastic UV50 coating on the other side. Each free-standing awning has a heavy-duty aluminum frame and is sold with aluminum telescopic poles, LED lights, guy ropes, stakes, and a storage bag. The DeltaWing awnings are available in three different styles which determines the amount of coverage: 90°, 180°, or 270°. 2 The second product is the DeltaWing awning wall kit (“awning walls”). The awning walls consist of three sidewalls which are composed of 100 percent polyester woven, dyed, fabric coated with black polyurethane on one side. They feature two 100 percent polyester mesh woven windows, and a 100 percent polyester mesh knitted zippered door, each with a fabric flap which may be rolled up and secured open with fabric ties. The awning walls do not include a floor or roof. The awning walls are designed to be attached to the first product, the awning, specifically the “DeltaWing 270° Awning,” or the “DeltaWing 180° Awning.” The awning walls are secured to the first product, the awning, by rubber strips, sewn at the top of the wall panel, which slides into the tract of the awning and velcro straps. The awning walls are imported and sold separately from the awnings. Finally, the third product is the “awning rooms.” The awning rooms consist of four sidewalls and a zippered floor. The awning rooms are composed of 100 percent polyester woven, dyed, fabric coated with black polyurethane on one side. They feature a 100 percent polyester mesh woven window, and two 100 percent polyester mesh knitted zippered doors, each with a fabric flap which may be rolled up and secured open with fabric ties. The awning rooms also feature a zippered floor composed of 100 percent polyethylene woven fabric coated on both sides with polyethylene. The awning rooms do not have a roof. The awning rooms are designed to be attached to the first product, the awning, specifically the “DeltaWing 90° Awning” or the “DeltaWing 180° Awning.” The awning rooms are secured to the awning by rubber strips, sewn at the top of the wall panel, which slides into the tract of the awning and velcro straps. The awning rooms are imported and sold separately from the awnings. On August 14, 2024, CBP issued to Protestant a Notice of Action (“CBP form 29”) stating that the subject merchandise were properly classified under subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other” which has a duty rate of 7 percent and an additional 7.5 percent Section 301 tariff under subheading 9903.88.15, HTSUS. Protestant asserts that awnings are properly classified under heading 6306, HTSUS, and specifically under subheading 6306.12.00, HTSUS, which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tarpaulins, awnings and sunblinds: Of synthetic fibers (669).” Protestant provides that DeltaWing awanings are awnings as described in heading 6306, HTSUS, because they are made of synthetic fibers, and are designed to connect to 4x4 passenger vehicles in order to provide coverage and protection from the elements, most notably the sun. With respect to the awning walls and awning rooms, Protestant initially argued that that the products are also classified in heading 6306, HTSUS, and specifically under subheading 6306.22.90, HTSUS, which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tents (including temporary canopies and similar articles): Of synthetic fibers: Other.”1 1 On June 2, 2026, counsel for Protestant, via e-mail, withdrew the protest with respect to the awning walls and awning rooms. 3 ISSUE: What is the tariff classification of the awnings subject to this protest? LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 2704-25-171945 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because Protestant alleges that the decision protested is inconsistent with prior CBP rulings concerning substantially similar merchandise. Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2024 HTSUS provisions under consideration are as follows: 6306 Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tarpaulins, awnings and sunblinds: 6306.12.00 Of synthetic fibers… (669) * * * Tents (including temporary canopies and similar articles): 6306.22 Of synthetic fibers: 6306.22.90 Other… * * * 6307 Other made up articles, including dress patterns: 6307.90 Other: Other: 6307.90.98 Other… 4 The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper in interpretation of these headings. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The EN to heading 63.06, HTSUS, provides, in relevant part, as follows: This heading covers a range of textile articles usually made from strong, close-woven canvas. … (3) Awnings, sunblinds (for shops, cafés, etc.). These are designed for protection against the sun; they are generally made of strong plain or striped canvas, and may be mounted on roller or folding mechanisms. They remain classified in this heading even when provided with frames, as is sometimes the case with sunblinds. (4) Tents are shelters made of lightweight 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 single or double roof and may include sides or walls (single or double), which permit the formation of an enclosure. The heading 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 they are presented complete with their tent poles, tent pegs, guy ropes or other accessories. Caravan “awnings” (sometimes known as caravan annexes) which are tent-like structures are also regarded as tents. They are generally made of man-made fibre fabrics or of fairly thick canvas. They consist of three walls and a roof and are designed to augment the living space provided by a caravan Temporary canopies are generally for use outdoors, are open on one or more sides (but may also be fully enclosed), include a full or partial roof, and may provide full or partial protection against one or more weather elements (for example, sun, rain, wind). The frames of the temporary canopies are usually constructed of metal and may have telescoping shafts. The roof and any sides may be separately installed after the frame is assembled or may be included with the frame in a “pop-up” configuration. The temporary canopies may include ground anchors. The ENs to heading 63.07, HTSUS, provides, in relevant part, as follows: This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. 5 Protestant asserts that the DeltaWing awnings are awnings properly classified in heading 6306, and specifically in subheading 6306.12.00, HTSUS, which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tarpaulins, awnings and sunblinds: Of synthetic fibers (669).” Heading 6306, HTSUS, is an eo nomine provision that specifically provides for awnings. However, the term “awning” is not defined in the HTSUS or the ENs. As such, CBP is tasked with determining the scope of the term by relying upon its own understanding of the term, and by consulting dictionaries, lexicons, and other reliable sources. Medline Indus. v. United States, 62 F.3d 1407, 1409 (Fed. Cir. 1995). Merriam-Webster, for example, defines awning as “a rooflike cover extending over or in front of a place (as over the deck or in front of a door or window) as a shelter.”2 Similarly, Dictionary.com defines awning as “a rooflike shelter of canvas or other material extending over a doorway, from the top of a window, over a deck, etc., in order to provide protection, as from the sun.”3 The ENs are also instructive. EN 63.06, provides that awnings are “(for shops, cafés, etc.),” and further states that they are “designed for protection against the sun; they are generally made of strong plain or striped canvas, and may be mounted on roller or folding mechanisms. They remain classified in this heading even when provided with frames, as is sometimes the case with sunblinds.” CBP has also opined on the tariff classification of awnings, and specifically awnings mounted to vehicles. For example, in Headquarters Ruling Letter (“HQ”) 953399, dated March 24, 1993, CBP classified a woven nylon fabric box awning for recreational vehicles in heading 6306, HTSUS. The awning consisted of fabric made of woven coated nylon, carbon and fiber rods for support of the fabric, and an extruded aluminum box and cover plate. The awning was said to provide protection from the sun and rain, and the principal use of the awning was for “smaller motorhomes and/or text trailers and vans.” Likewise, in New York Ruling Letter (“NY”) G81029, dated September 11, 2000, CBP classified a retractable awning that attaches to a car’s roof in heading 6306, HTSUS. Similarly, in NY G83604, dated November 7, 2000, CBP classified an “Aluminum Portable Retractable Awning” that was a shade screen that could be attached to the side of a sports utility vehicle or fence in heading 6306, HTSUS. The awning was designed to protect from the elements when extended and was supported by aluminum rods. As such, we find that the DeltaWing awnings are properly classified in heading 6306, HTSUS, as awnings. Both Meriam-Webster and Dictionary.com provide that awnings are a “rooflike” structure that extend over a place like a deck, door, or window that provides shelter or protection from the sun. The DeltaWing awnings are exactly that. They are a “rooflike” structure that are designed to connect to a vehicle and extend over the vehicle to protect from the elements i.e. the sun, rain, etc. The EN to heading 6306, HTSUS, is also consistent with the dictionary definitions of awnings and state that awnings are “designed for protection against the sun.” Furthermore, the EN to heading 6306, HTSUS, provide that awnings remain classified in heading 6306, HTSUS, “even when provided with frames.” Here, the DeltaWing awnings come with, among other items, a heavy-duty aluminum frame. Accordingly, the DeltaWing awnings are properly classified in heading 6306, HTSUS, and specifically in heading 6306.12.00, HTSUS, which provides for “Tarpaulins, awnings and 2 Awning, https://www.merriam-webster.com/dictionary/awning (last visited Dec. 8, 2025). 3 Awning, https://www.dictionary.com/e/word-of-the-day/awning-2022-02-12/ (last visited Dec. 8, 2025). 6 sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tarpaulins, awnings and sunblinds: Of synthetic fibers (669).” HOLDING: By application of GRIs 1 and 6, the DeltaWing awnings are properly classified in heading 6306, HTSUS, and specifically in heading 6306.12.00, HTSUS, which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tarpaulins, awnings and sunblinds: Of synthetic fibers (669).” The column one general rate of duty is 8.8% ad valorem. This ruling does not address the applicability of any additional duties that may apply to the goods discussed herein. Likewise, duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov. You are instructed to GRANT IN PART (with respect to the classification of the DeltaWing awnings) and DENY IN PART (with respect to the remaining products) the protest. You are instructed to notify the protestant of this decision no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/, which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution. Sincerely, for Yuliya A. Gulis, Director Commercial and Trade Facilitation Division