Classification of a woven synthetic tarpaulin; 6307, HTSUSA; Explanatory Note (1) to heading 6306, HTSUSA; nonwoven tarps excluded from 6306, HTSUSA

HQ 950036 November 5, 1991 CLA-2 CO:R:C:T 950036 SK CATEGORY: Classification TARIFF NO.: 6307.90.9490 Mr. Ernesto Bustamante William F. Joffroy, Inc. P.O. Box 698 Nogales, AZ 85628-0698 RE: Classification of a woven synthetic tarpaulin; 6307, HTSUSA; Explanatory Note (1) to heading 6306, HTSUSA; nonwoven tarps excluded from 6306, HTSUSA Dear Mr. Bustamante: This is in response to your letter received by our Nogales office on July 1, 1991, requesting classification of tarpaulins on behalf of your client, M & M Manufacturing. Please note that a response to your inquiry regarding a duty allowance is forthcoming from our Headquarters Special Classification branch and will not be addressed in this ruling. A sample was submitted for examination. FACTS: The submitted sample is a 7 inch square miniature representation of a fullsize tarpaulin which is to be imported from Mexico. It is constructed of a woven 100% high density polyethylene monofilament fabric, hemmed with a textile strap sewn in for reinforcement and has brass grommets attached two feet apart along the hem. The tarps will be used as covers for agriculture, construction, transportation of merchandise, etc. The article, because of its open mesh construction, is not waterproof. ISSUE: Is the subject merchandise properly classifiable under heading 6306 or 6307 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? - 2 - 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 in accordance with the terms of the headings and any relevant section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may be applied in the order of their appearance. Heading 6306, HTSUSA, provides for tarpaulins of synthetic fibers. Explanatory Note (1) to heading 6306, HTSUSA, states that tarpaulins are waterproof. Although the submitted article is a tarpaulin made of synthetic fiber, the fabric's weave is too loose to be waterproof. Moreover, the product is referred to by M & M Manufacturing and Weathashade Corporation, U.S. manufacturer of the fabric, as "Shade Cloth Tarps". This phrase, along with the brochures from the manufacturer illustrating uses for the article, indicate that the purpose of the article is to provide shade and protection for various items. Nothing in the brochures state that "Shade Cloth Tarps" are waterproof. Accordingly, the submitted article does not fall within the provisions of heading 6306, HTSUSA. Heading 6307, HTSUSA, provides for other made up articles. This heading covers made up articles of any textile material which are not provided for more specifically in other headings of Section XI or elsewhere in the Nomenclature. The Explanatory Notes to heading 6307 include flat protective sheets within this provision, but expressly exclude tarpaulins of heading 6306, HTSUSA. As set forth above, the article at issue is a flat protective sheet but is not waterproof and therefore not classifiable under heading 6306, HTSUSA. Nor is the submitted article more specifically provided for elsewhere in the Nomenclature. The subject merchandise is therefore appropriately classifiable under heading 6307, HTSUSA. HOLDING: The article at issue is classifiable under subheading 6307.90.9490, HTSUSA, which provides for other made up articles, including dress patterns: other: other ... other, and is dutiable at a rate of 7% ad valorem. There is no applicable textile category at this time. - 3 - Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division