CLA-2 CO:R:C:G 086969 DRR
Ms. Cecilia Castellanos
Withrow, Zerwekh & Co.
P. O. Box 368
Wilmington, California 90748
Re: Classification of a G.I. Joe trooper dome tent
Dear Ms. Castellanos:
This is in reference to your letter dated March 14, 1990, on
behalf of Ero Industries, 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 dome-shaped tent which
measures 50 by 50 by 41 inches. It has nylon walls, a
polyurethane floor, a free standing tubular PVC frame, a tie-back
front opening, and a 12 inch mesh screen window in back. It is
constructed of camouflage print fabric. The tents will be
imported from Korea.
ISSUE:
Whether the tent is classifiable under Heading 6306, HTSUSA,
Heading 9503, HTSUSA, or Heading 6307, HTSUSA.
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 tie-back opening and a floor for
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use 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.
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
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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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Your sample is being returned to you, as requested.
Sincerely,
Gerald Laderberg, Acting Director
Commercial Rulings Division