&&The sun canopy is constructed of a metal frame with a roof of 100% woven polyester fabric. The fabric of the canopy has been coated on one side with plastics, specifically polyurethane. The canopy is designed for use with the D100 series John Deere riding mower; the metal frame slips into the CargO Mount™ system ports of the mower for quick installation.&&&&The weather enclosure is constructed of a steel frame with a roof, walls, and doors of 100% woven polyester fabric. The fabric of the enclosure has been coated on one side with plastic, specifically polyurethane. The clear windows are of vinyl and the doors have zippered access. The enclosure is designed for use with the X300 series John Deere snow blowers; when installed the enclosure forms a cab that shields the operator from snow, rain, sun, and wind.

&&Your representative has proposed classification under 8433.90.00.10, suggesting that the goods be considered as “parts of mowers for lawns, parks or sports-grounds”. Reference is made to Customs Memorandum D10-0-1 which defines a part as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used”. The sun canopy cannot be considered integral to the design nor essential to the function of the lawn mower. Therefore, it cannot be considered a part, and is classified according to its constituent material.&&&&The sun canopy is similar to the goods named in heading 63.06 “Tarpaulins, awnings and sunblinds; ” in that it is an awning/sunblind type structure consisting of a frame with attached textile cover designed to provide protection from the sun. Reference is made to Explanatory Note (3) to heading 63.06 which provides for awnings and sunblinds including their frames. The sun canopy meets the terms of heading 63.06, and is appropriately included in subheading 6306.12 which provides for tarpaulins, awnings and sunblinds, of synthetic fibres.&&&&Your representative has proposed classification under 8433.90.00.10, suggesting that the goods be considered as “parts of mowers for lawns, parks or sports-grounds”. Reference is made to Customs Memorandum D10-0-1 which defines a part as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used”. The weather enclosure cannot be considered integral to the design nor essential to the function of the lawn mower. Therefore, it cannot be considered a part, and is classified according to their constituent material.&&&&The weather enclosure is similar to the goods named in heading 63.06 .”Tents” in that it is a tent-like structure consisting of a frame over which is an attached textile cover designed to provide protection from weather. Reference is made to Explanatory Note (4) to heading 63.06 which provides for the inclusion of tents of various types. The weather enclosure meets the terms of heading 63.06, and is appropriately included in subheading 6306.22 which provides for tents, of synthetic fibres.&&