CLA-2 CO:R:C:G: 085269 DPS
Mr. Fred Goris
Fisher-Price
636 Girard Avenue
East Aurora, N.Y. 14052-1885
RE: Children's Dome Tent; partial duty exemption under
9802.00.80, HTSUSA, for U.S. tent poles assembled in
Mexico
Dear Mr. Goris:
Your letters of May 23, and June 30, 1989, to our New
York office, requesting a tariff classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), of a Children's Dome Tent, item number 2347, has
been referred to this office for a ruling. A sample of the
tent was submitted with your inquiry.
FACTS:
The merchandise at issue is a dome tent designed for
backyard sleep-outs by children. The tent is constructed of
nylon fabric with a plastic floor. The poles are made of
fiberglass and the molded parts are constructed of nylon.
It measures 45.5 inches high inside, has a floor area of
approximately 32 square feet, a carrying size of 7 inches in
diameter by 40 inches long, and a total weight of 5.7 pounds.
Included with the tent are a nylon rain fly and a drawstring
type carry bag.
The importer states that the soft goods portion of the
article (tent, fly and carry bag), are purchased from an
unrelated vendor in Korea who will ship it to an unrelated
sub-contractor in Mexico. The U.S. pole components are
assembled into tent poles in Mexico where the entire product,
which includes the assembled poles, tent, fly and carry bag,
is packaged for retail sale. Fisher-Price seeks a partial
duty exemption under 9802.00.80, HTSUSA, for the U.S. tent
pole components subject to the assembly operation in Mexico.
ISSUES:
(1) What is the proper classification and rate of duty for
the subject tent.
(2) Whether the U.S. made tent poles, which are assembled in
Mexico, then packaged with the soft good tent components
for retail sale, qualify for the partial duty exemption
under 9802.00.80, HTSUSA.
LAW & ANALYSIS:
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 and how is it classified.
The General Rules of Interpretation (GRI's) govern
classification of goods under 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 6306, that tent
poles, pegs, guy ropes and other accessories imported with
the tents are to be classified under Heading 6306 with the
tents they accompany.
We rule out classification of the subject merchandise as
a toy of Heading 9503 because the tent's function is not so
limited. We also determine, based on the dimensions and
construction of the tent, that is not suitable as a
backpacking tent and cannot be classified as such under
subheading 6306.22.1000, HTSUSA. Pursuant to GRI 1, the
subject tent with its accompanying U.S. made, Mexican
assembled tent poles, is classifiable as a tent of synthetic
fibers, other than a backpacking tent, under subheading
6306.22.9000, HTSUSA.
Next, we consider whether the United States
manufactured tent poles and pole components, which are
assembled in Mexico, qualify for treatment under 9802.00.80,
HTSUSA. Subheading 9802.00.80 provides a partial duty
exemption for:
[a]rticles assembled abroad in whole or in
part of fabricated components, the product of
the United States, which (a) were exported in
condition ready for assembly without further
fabrication, (b) have not lost their physical
identity in such articles by change in form,
shape or otherwise, and (c) have not been
advanced in value or improved in condition
abroad except by being assembled and except by
operations incidental to the assembly process
such as cleaning, lubricating and painting.
All three requirements of subheading 9802.00.80, HTSUSA, must
be satisfied before a component may receive a duty allowance.
An article entered under this tariff provision is subject to
duty upon the full value of the imported assembled article,
less the cost or value of such U.S. components, upon
compliance with the documentary requirements of 19 CFR 10.24.
The assembly operation performed abroad may consist of
any method used to join or fit together solid components,
such as welding, soldering, riveting, force fitting, gluing,
laminating, sewing, or the use of fasteners. 19 CFR 10.16(a).
Based on detailed information provided by the importer,
it is evident that the assembly operation of the tent pole
components in Mexico involves fitting, gluing and the
riveting of components. More specifically, the fiberglass
pole components are force fitted and glued to plastic/nylon
sockets and joints. Rivets are used to fasten plastic
components which form a hinge, and fiberglass poles are
attached. From the information provided, it appears that the
assembly operation in Mexico of the subject tent poles
satisfies the 3 requirements set forth in 9802.00.80, HTSUSA.
Accordingly, the tent poles are eligible for treatment under
subheading 9802.00.80, HTSUSA.
HOLDING:
Pursuant to GRI 1, the subject dome tent, with its
poles, is classifiable as a tent of synthetic fibers, under
subheading 6306.22.9000, HTSUSA. Articles classified under
this subheading are subject to a duty rate of 10 percent ad
valorem. The designated textile category is 669.
The U.S. tent pole components will be exported in a
finished condition ready for assembly without further
fabrication, will not lose their physical identity by
assembly, and will not be advanced in value or improved in
condition abroad except by assembly and operations incidental
thereto. Therefore, the tent poles are eligible for partial
duty exemption under subheading 9802.00.80, HTSUSA, when
imported into the U.S., upon compliance with the documentary
requirements set forth in 19 CFR 10.24.
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