CLA-2 CO:R:C:G: 084745 DPS
Ms. Bettie Jo Shearer
Supervisor, Entry Department
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202
RE: Kid's Dome Tent from China
Dear Ms. Shearer:
Your letter of May 15, 1989, regarding the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of the Kid's Dome Tent manufactured
in China, has been referred to this office for a ruling.
A sample of the tent, as packaged, was submitted with your
inquiry.
FACTS:
The item requiring classification is described as a Kiddie
Dome Tent, item 5HK with nylon carry bag and poles. It is stated
to be constructed of 100 percent nylon fabric. The importer
expects the tent to be used by children, primarily indoors, but
also outdoors on a limited basis. The tent is described as being
able to hold three children. The tent has a floor area of 29
square feet, a carrying weight of 1.6 kg., and a carrying size of
28-1/2 inches by 6 inches. The tent fits into a nylon carrying
bag, along with a PVC stuff sack that contains the tent frame
poles.
The importer states that the U.S. made poles are exported
to Hong Kong only to be stuffed into the stuff sack. No further
advancements or modifications to the poles are made.
ISSUES:
(1) Whether the U.S. made tent poles, which are exported and
returned, without having been advanced in value or improved by
any process of manufacture while abroad, are eligible for duty
free entry under subheading 9801.00.1035, HTSUSA.
(2) What is the proper classification and rate of duty for a
tent when the poles are made in the United States and exported
only to be packaged with the foreign manufactured nylon tent
shell and carry bag.
LAW & ANALYSIS:
Subheading 9801.00.10, HTSUSA, provides special
classification and duty-free treatment to United States goods
exported and returned without being advanced in value or improved
in condition. United States law requires classification of goods
according to their condition as imported. United States v.
Citroen, 223 U.S. 407, 414-415 (1911). The proper inquiry, as
stated by the Court, is: "Does the article, as imported, fall
within the description sought to be applied?" Id. at 415. The
first issue, therefore, is what is the article being imported.
The General Rules of Interpretation (GRI's) govern
classification of goods in the HTSUSA. GRI 1 requires that
classification be determined first according to the terms of the
headings of the tariff and any relative section or chapter notes,
and, provided such headings or notes do not otherwise require,
according to the remaining GRI's taken in order. Here, the
subject merchandise is a nylon tent which is specifically
provided for in subheading 6306.22.9000, HTSUSA. The Explanatory
Notes, which are the official interpretation of the tariff at the
international level, provide, in Explanatory Note (4) to heading
63.06, that tent poles, pegs, guy ropes and other accessories
imported with the tents are to be classified under heading 63.06
with the tents they accompany.
When determining the eligibility of an article for duty-free
treatment under subheading 9801.00.10, HTSUSA, the issue is
whether the article is a "product[] of the United States...
returned after having been exported, without having been advanced
in value or improved in condition...." Unlike subheading
9802.00.8000, HTSUSA, which addresses United States components
assembled with foreign components, subheading 9801.00.10, HTSUSA,
does not provide for a reduction in value for United States
components which are merely aggregated abroad with foreign
components prior to reimportation into the United States.
Rather, it merely states that products fitting the terms of the
heading enter free of duty. Subheading 9801.00.10, HTSUSA,
does not allow for the constructive segregation of the components
of the imported article and thus, requires an all-or-nothing
application.
The article being imported is a tent. The U.S. made poles
are only one component of the tent. If the tent consisted of
only components of United States origin, it would satisfy the
requirements of subheading 9801.00.1000, HTSUSA, and would
consequently be eligible for duty-free treatment. However,
inasmuch as the subject tent includes components of foreign
origin, it is not a product of the United States. Duty-free
treatment under subheading 9801.00.10, HTSUSA, would, therefore,
be denied.
HOLDING:
The United States-manufactured tent poles, which are one of
the components of the imported tent at issue, are not classified
separately from the tent, and do not qualify for duty-free
treatment under subheading 9801.00.1000, HTSUSA.
The subject tent is properly classifiable under subheading
6306.22.9000, HTSUSA, the provision for tents of synthetic
fibers, other. Items classified under this subheading are
subject to a duty rate of 10 percent ad valorem. The designated
textile category is 669.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
textile restraint (quota/visa) categories, you should contact
your local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division