CLA-2 CO:R:C:T 088644 KWM
TARIFF No.: 6306.22.9030
Mr. Daniel C. Holland
District Director, Seattle
United States Customs Service
909 First Avenue, Room 2039
Seattle, Washington 98174
Attn: Stanley P. Gustafson, Assistant District Director
RE:Internal Advice Request 80/90; Tariff classification of tents;
Tents for children; Toy tents; Other toys; Eo nomine tents.
Dear Mr. Holland:
We have received your memorandum dated December 18, 1990,
requesting internal advice on the tariff classification of tents
for children. After considering the information provided, and
examining the sample, we have determined that the classification of
the merchandise as a tent of heading 6306, HTSUSA, is correct. Our
analysis follows.
FACTS:
The merchandise at issue here is advertised as the Playskool
Adventure Tent. It is a dome shaped tent made of 100 percent nylon
fabric. Hasbro's submission indicates that the nylon has not
received any waterproofing treatment. The tent is erected by
inserting PVC poles into sleeves and/or pockets sewn into the body
of the tent. When the poles are connected they flex in an arch
shape stretching from one corner of the tent to another. Two
crossing arches create the "dome" and hold the tent erect. On the
front of the tent is a mesh doorway secured at the bottom by a
hook-and-loop fastener. The rear of the tent features a mesh
window and a flap described as an "escape hatch" along the lower
rear wall. At the top is a plastic cap and periscope for peering
out at one's enemies.
Hasbro also indicates that only the fabric portion of the tent
is imported. The poles, periscope and packaging are combined with
the tent skin after importation. It would appear that some of this
merchandise was entered as toys of heading 9503 prior to this
internal advice request. Customs has proposed classifying the
tents as tents of heading 6306, HTSUSA.
ISSUE:
Are the tents classified as toys of heading 9503, HTSUSA, or
as tents of heading 6306, HTSUSA?
LAW AND ANALYSIS:
Both Customs and the importer agree that the article is
described as a "toy tent." However, the importer fails to
understand why it is classified as a "tent" rather than a "toy."
We will address below the importer's arguments and recent Customs
rulings regarding similar merchandise.
The importer's argument would appear to be based on the use of
the tent. In a letter dated September 6, 1990, Hasbro points out
that the tent is purchased in toy stores; that it is not
substantially constructed to withstand "wind, rain, hail, snow . .
."; that is does not have stakes, a floor, ropes or zipper closure;
and finally that it is not an article of utility because it
provides no shelter. While Hasbro may be correct in those
statements, they do not act as a bar to classification of the tent
in heading 6306, HTSUSA. Customs classifies merchandise in the
condition in which it is imported. How and where an article is
sold is an ancillary consideration. Not all tents classified in
heading 6306, HTSUSA, would withstand hail or snow, nor do they all
require poles or stakes or even a floor for their effective use.
Neither awnings nor pup tents generally have floors; geodesic dome
backpacking tents generally do not require stakes or ropes for
their use. Hasbro is factually in error when they state that "[The
tent has] no closure of any kind." In fact, a hook-and-loop
fastener secures the front door mesh. Finally, a tent such as this
is designed and manufactured to recreate for young persons a
realistic play situation. The instant tent is as capable of
protecting its occupants from the sun, a rain shower, and even
light winds, as many of the exemplars of the Explanatory Notes.
Nor is any article which provides amusement to children
considered a toy for classification purposes. Legal Note 1 lists
several articles which might be considered toys in some cases, but
which we know to be excluded from Chapter 95, HTSUSA. Childrens'
tents are an example. If the notes did not instruct Customs to
classify tents by their constituent material, each case would have
to be judged against the parameters for classification of "toys" as
well as "sporting goods." Instead, the Legal Notes essentially
relieve us of that dilemma.
Hasbro also cites several rulings issued by Customs, and
expresses some confusion regarding how and why the classification
of this article could change from toys to tents. Two of the
Headquarters Ruling Letters (HRL's), HRL's 002425 and 065417, were
issued prior to the adoption of the HTSUSA. Under HRL 002425 and
065417, distinctions were made regarding the size and limited
functional capacity of some tents. Those rulings are no longer
applicable. Not only has the text of the nomenclature changed, but
the rules and rationale for classifying goods under the HTSUSA
often lead us to decisions contrary to conventional TSUS wisdom.
Such is the case here.
HRL's 086867 and 086969 are also mentioned by Hasbro. Neither
ruling, in our opinion, details minimum qualifications for
classification as tents. Both rulings, and others issued under the
HTSUSA, describe tents with features different from those found on
the Adventure Tent. The absence of those features in this case
does not preclude classification as tents. We find that the cited
rulings are useful, but not so restrictive that the Adventure Tent
be barred from classification as a tent.
Lastly, classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail of
the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the terms
of the headings of the tariff schedule and any relevant Section or
Chapter Notes. Heading 6306, HTSUSA, provides for "tents." Having
determined that the instant article is considered a "tent" as that
term is used in the HTSUSA, heading 6306 provides classification by
application of GRI 1.
Even if we were to consider the tent equally a "tent" and a
"toy", the resulting classification would not change. In that
case, two headings, both 6306, HTSUSA, and 9503, HTSUSA, would
provide for the merchandise. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may be
applied, taken in order. GRI 3 provides that the heading which
most specifically describes the goods shall be preferred. In this
case the alternatives would be the provision for "tents" (heading
6306, HTSUSA) and for "other toys" (heading 9503, HTSUSA).
Clearly, the tents provision is the more specific.
HOLDING:
The merchandise at issue, the Playskool Adventure Tent, is
classified in heading 6306, HTSUSA. Its size, features, and
particularly it use, do not prevent us from considering the
merchandise to be a tent within the scope of heading 6306, HTSUSA.
As such it is excluded from Chapter 95, HTSUSA by virtue of Legal
Note 1(u) to Chapter 95, HTSUSA. The HTSUSA requires that products
be classified by different criteria than may have been applicable
under the TSUS.
Sincerely,
John A. Durant
Director
Commercial Rulings Division