WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
63.06 - Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. - Tarpaulins, awnings and sunblinds : - - Of synthetic fibres 6306.19 - - Of other textile materials 6306.12 - Tents : 6306.22 6306.29 6306.30 6306.40 6306.90 - - Of synthetic fibres - - Of other textile materials - Sails - Pneumatic mattresses - Other This heading covers a range of textile articles usually made from strong, close-woven canvas. (1) Tarpaulins. These are used to protect goods stored in the open or loaded on ships, wagons, lorries, etc., against bad weather. They are generally made of coated or uncoated man-made fibre fabrics, or heavy to fairly heavy canvas (of hemp, jute, flax or cotton). They are waterproof. Those made of canvas are usual1 rendered wat roof or rotproof by treatment with tar or chemicals. Tarpaulins are genera ly in the form o rectangular sheets, hemmed along the sides, and may be fitted with eyelets, cords, straps, etc. Tarpaulins which are s ecially shaped (e.g., for covering hayricks, decks of small vessels, lomes, etc.) also fall in t is heading provided they are flat. "P \ Tarpaulins should not be confused with loose covers for motor-cars, machines, etc., made of tarpaulin material to the shape of these arlicles, nor with flat protective sheets of lightweight material made up in a similar manner to tarpaulins (heading 63.07). (2) Sails (for yachts, dinghies, fishing-smacks or other vessels, for sailboards or for landcraft). These are of strong textile material (e.g., of high tenacity yarn of man-made fibres) cut to particular shapes and hemmed, and usually fitted with eyelets or other fastening devlces. (3) Awnings, sunblinds (for shops, cafhs, etc.). These are designed for rotection against the sun; they are generally made of strong plain or stri ed canvas, an may be mounted on roller or folding mechanisms. They remain classifie in this heading even when provided with frames, as is sometimes the case with sunblinds. S (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 sides or walls single or double , which permit the formation of an enclosure. The headin covers tents o various sizes an shapes, e.g., marquees and tents for rnilita cam ing fincludin backpack tent?, circus, beach use. They are classified in this hea ng, wI! ether or not t ey are presente complete with their tent poles, tent pegs, guy ropes or other accessories. (. P d i? Caravan " awnin s " (sometimes known as caravan annexes) which are tent-like structures are also regarde as tents. The are general1 made of man-made fibre fabrics or of fairly thick canvas. They consist o f t ee walls an a roof and are designed to augment the living space provided by a caravan. f B & The heading excludes umbrella tents of heading 66.01. includes canvas buckets, water bags, wash basins; mattresses, illows and cushions (other than those of (other than t ose of heading 56.08). E The heading also excludes : (a) Knapsacks, rucksacks and similar containers (heading 42.02). (b) Padded sleeping bags and stuffed mattresses, pillows and cushions (heading 94.04). (c) PIay tents for use by children indoors or outdoors (heading 95.03).
Notes. 1.- Sub-Chapter I applies only to made up articles, of any textile fabric. 2.- Sub-Chapter I does not cover : (a) Goods of Chapters 56 to 62; or (b) Worn clothing or other worn articles of heading 63.09. 3.- Heading 63.09 applies only to the following goods : (a) Articles of textile materials : (i) Clothing and clothing accessories, and parts thereof; (ii) Blankets and travelling rugs; (iii) Bed linen, table linen, toilet linen and kitchen linen; (iv) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05; (b) Footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements : (i) they must show signs of appreciable wear, and (ii) they must be presented in bulk or in bales, sacks or similar packings. Subheading Note. 1.- Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alpha- cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).