CLA-2 CO:R:C:G 086867 DRR
Norman Katz, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016
Re: Classification of a "fun tent", model No. 4644
Dear Mr. Katz:
This is in reference to your letter dated March 8, 1990,
on behalf of Nelson/Weather-Rite, Inc., requesting the
classification of a tent under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is a tent which measures 48 by 48
by 42 inches. It has a nylon carry bag with a draw string
closure, shock corded fiberglass poles, and four steel stakes.
The tent is dome shaped and is designed for indoor and outdoor
use by children. It is constructed of water repellant
polyurethane coated taffeta nylon, with a nylon zipper opening.
The tents will be imported from Korea, China or Hong Kong.
Your letter indicates that you believe that the "fun tent" is
classifiable as a toy under Heading 9503 or as an other made up
article under Heading 6307.
ISSUE:
Whether the tent is classifiable under Heading 6306,
HTSUSA, Heading 9503, HTSUSA, or Heading 6307, HTSUSA.
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LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
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 of synthetic
fibers. Heading 6307, HTSUSA, provides for other made up
articles. Heading 9503, HTSUSA, provides for other toys.
Chapter Note 1(u), Chapter 95, excludes tents or other
camping goods from the provisions of that chapter without
regard to size. In view of the fact that the tent is
constructed of water repellant material, has a zipper closure
and steel stakes for use only when the tent is outdoors, we are
of the opinion that the merchandise is a tent for purposes of
Note 1(u) and is, therefore, excluded from the provisions of
Chapter 95.
The Explanatory Notes to the HTSUSA constitute the
official interpretation of the tariff at the international
level. The Explanatory Notes to heading 6306, HTSUSA, defines
tents as:
"shelters made of lightweight to fairly heavy fabrics of
man-made fibers, 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 article in question is specifically provided for under
the provisions for tents in heading 6306 and therefore could
not appropriately be classified in heading 6307.
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Finally, you indicate in your letter that you believe that
Headquarter's Ruling Letter (HRL) 084745, dated September 15,
1989, which classified a similar children's tent under
subheading 6306.22.9000, HTSUSA, is in error and should be
reconsidered. Pursuant to 19 C.F.R. sect. 177.2(ii)C, if the
importer or other person to whom a ruling letter is issued
(emphasis added) disagrees with the tariff classification set
forth, he may petition for review of the ruling. As the ruling
in question was not issued to you or your client. you do not
have standing to request that the ruling be reconsidered.
However, with regard to the effect of the decision of the Court
in Superscope, Inc. v. United States, Slip Op. 89-167, Court
No. 85-3-00328 (1989), the ruling has been modified
accordingly.
HOLDING:
The tent at issue is classifiable under subheading
6306.22.9000, HTSUSA, which provides for tents, of synthetic
fibers, other, with a duty rate of 10 percent ad valorem and a
quota category of 669.
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 Customs office prior to importation of this merchandise
to determine the current status of any import restraints or
requirements.
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
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suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
Sincerely,
Gerald Laderberg
Acting Director
Commercial Rulings Division
6 cc A.D., N.Y. Seaport
rimmer library/peh
086867