CLA-2:CO:R:C:G 084416 SR
Mr. Fred Goris
Fisher-Price
636 Girard Avenue
East Aurora, N.Y. 14052-1885
RE: Classification of an infant cabana
Dear Mr. Goris:
This is in reference to your letter dated April 4, 1989,
requesting the tariff classification of an infant cabana under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The articles are produced in Mexico.
FACTS:
The merchandise at issue is an infant cabana. It is a dome
type tent enclosure with a zipper closure. It has a floor size
measuring 32 inches square and a center height of 2 feet. It is
constructed of synthetic woven fabric except for a partial mesh
area on either side. The floor of the tent is composed of woven
polypropylene strips. The article comes with a carry bag that is
constructed of woven textile material and measures approximately
38 1/2 inches long with a drawstring closure and textile strap.
The plastic poles and four anchoring stakes will be inserted in
the United States after importation. The cabana is designed for
outdoor use for protection from the sun and insects.
ISSUE:
What is the classification of the infant cabana?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
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provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6306, HTSUSA, provides for tents. The Explanatory
Notes to the HTSUSA constitute the official interpretation of the
tariff at the international level. The Explanatory Notes to
heading 6306, HTSUSA, define tents as follows:
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 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.
The definition of a tent in the Explanatory Notes is very
broad and includes a wide variety of structures. The infant
cabana at issue would be considered a tent under the definition
provided.
HRL 083789 dated March 331, 1989, dealt with screen houses.
These screen houses do not have a floor but have a roof and four
sides of textile screens. The screen houses were classified as
tents. The cabanas at issue are similar to a screen house
because they also have the same structure as a tent and they
provide protection from the sun and insects.
HOLDING:
The infant cabana at issue is classifiable under subheading
6306.22.9000, HTSUSA, as tents of synthetic fibers, other. The
textile category number is 669, and the duty rate is 10 percent
ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
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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
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference