CLA-2-39:S:N:N6:221 884230
Mr. Matthew C. Meadows
William H. Meadows, Inc.
6050 McDonnell Boulevard
Suites 13 & 14
St. Louis, Missouri 63134-2000
RE: The tariff classification of a tent from Taiwan.
Dear Mr. Meadows:
In your letter dated March 22, 1993, on behalf of American
Recreation Products, Inc., you requested a tariff classification
ruling.
The tent consists of a shell and a free standing frame, both
composed of polyvinyl chloride. The tent is tunnel shaped and
measures 45" in length by 33" in width by 33" in height. The
tent does not have a floor and has a slit front opening that
cannot be completely enclosed. You state that the tent is not
designed for camping, but is meant for use as a toy. You believe
that the tent should be classified in heading 9503, which
provides for toys. However, Legal Note 1 (u) of chapter 95
precludes classification of tents in chapter 95.
The applicable subheading for the tents will be
3926.90.9590, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics. The rate
of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport