HS 630612 Tarpaulins, awnings and sunblinds

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What products does HS 630612 cover?

This subheading covers tarpaulins, awnings, and sunblinds, as defined by the World Customs Organization's Harmonized System Nomenclature. These are typically made of textile materials, often coated, laminated, or covered with plastics or rubber, and are designed for protection from the elements or for shade. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that items such as boat covers, camping tarpaulins, and retractable awnings fall within this classification, provided they meet the material and functional criteria outlined in Chapter 63, Note 1. The primary characteristic is their use as protective coverings or shade structures.

What falls outside HS 630612?

The following products are excluded from HS 630612: fully assembled tents (classified under 6306.2x), sails (6306.3x), and camping goods like sleeping bags (9404.90). Items that are primarily structural, such as permanent building awnings made of metal or glass, are also excluded. Furthermore, simple textile fabrics sold by the meter, even if intended for making these items, are classified based on their fabric type under Chapter 50-60. For instance, a roll of PVC-coated polyester fabric for making tarpaulins would be classified as a fabric, not a finished tarpaulin.

What are common classification mistakes for HS 630612?

A common error is misclassifying finished goods based solely on their material composition without considering their specific function and form as per General Rule of Interpretation (GRI) 1. For example, a textile product that is primarily a shade device for vehicles, like a car sunshade, might be incorrectly classified under 630612 when it should be classified under a more specific heading, such as 8708 for automotive parts, if it's an integral part of the vehicle's design. Conversely, simple textile sheets without specific functional design for protection or shade are often over-classified.

How should importers classify products under HS 630612?

The correct procedure for classifying products under HS 630612 involves a multi-step approach. Importers and customs brokers must first determine the primary function and construction of the item, referencing the Explanatory Notes to the Harmonized System. Next, they should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, to find the most specific heading and subheading. Verification of material composition and any applicable notes within Chapter 63 is crucial to ensure accurate classification and avoid potential penalties or delays.

How is the duty calculated for products under HS 630612?

A shipment of 100 units of a polyester tarpaulin, each measuring 3m x 4m and declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6306.12.0000.

Which trade agreements reduce duties for HS 630612?

Several free trade agreements may reduce the applicable duty rate for HS 630612, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For goods originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP), duties may be reduced or eliminated, often requiring a EUR.1 movement certificate for EU imports or a specific origin declaration for imports into the UK.

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