CLA-2 CO:R:C:T 950217 CC 089149
Norman Katz, Esquire
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: Reconsideration of HRL 089149; classification of NFL play
tent; classifiable in Heading 6306; HRL 089149 is affirmed
Dear Mr. Katz:
This letter is in response to your request, on behalf of
Nelson/Weather-Rite Inc., for reconsideration of Headquarters
Ruling Letter (HRL) 089149, which concerned the classification of
a NFL play tent.
FACTS:
The sample submitted is described as an "official NFL play
tent," with an official NFL team logo and colors printed on it.
It has PVC support poles, ventilated mesh roof panels and mesh
door panels secured by "velcro" type closures.
This merchandise is made of a flame retardant woven nylon
taffeta material. It measures 48 inches by 48 inches by 42
inches and is designed for indoor and outdoor use.
In HRL 089149, dated July 30, 1990, we ruled that the
subject merchandise is classified in Heading 6306 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for tents, among other articles. You
contend that the correct classification for this merchandise is
in Heading 6307, HTSUSA, which provides for other made up
articles. You contend, in the alternative, that this merchandise
is classifiable in Heading 9503, HTSUSA, which provides for other
toys.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6306, HTSUSA?
LAW AND ANALYSIS:
Heading 9503 provides for other toys. Note 1(u) to Chapter
95 states that this chapter does not cover "tents or other
camping goods," among other articles. You contend that the
exclusion of tents in this chapter note refers solely to tents
which are camping equipment.
We cannot agree. The Explanatory Notes, the official
interpretation of the HTSUSA at the international level, give
further explanation of the types of articles included and
excluded from Chapters 63 and 95. The Explanatory Notes to
Chapter 95 state, "Apart from the articles excluded in the
following Explanatory Notes, this Chapter also excludes:
(c) Tents and camping goods (generally heading 63.06)." This
Explanatory Note indicates that tents must not be a category of
camping goods to be excluded from Chapter 95 and classifiable in
Heading 6306. This conclusion is consistent with the Explanatory
Notes to Heading 6306 which lists 5 major type of goods that are
classifiable in Heading 6306: (1) tarpaulins, (2) sails,
(3) awnings, sunblinds, (4) tents, and (5) camping goods. Thus
tents and camping goods are separately listed, and of the
exemplars of tents in the Explanatory notes, only one, camping
tents, would be considered camping equipment. Therefore a tent
need not also be camping equipment to be classifiable in Heading
6306.
You have also made additional arguments supporting your
position that the merchandise at issue is not classifiable in
Heading 6306. These arguments have been addressed in HRL's
089149, 087116, and 086867, all issued to you. In addition,
Customs has consistently ruled that the merchandise at issue and
similar merchandise is classified as tents in Heading 6306. (See
e.g., HRL 086969 of April 27, 1990, HRL 085269 of April 13, 1990,
and HRL 084745 of September 15, 1989.)
We have reviewed HRL 089149 and have found no basis for
modifying or revoking that ruling; consequently, the merchandise
at issue is classifiable in Heading 6306. HRL 089149 is
affirmed.
HOLDING:
The merchandise at issue is classified under subheading
6306.22.9030, HTSUSA, which provides for tarpaulins, awnings and
sunblinds; tents; sails for boats, sailboards or landcraft;
camping goods; tents, of synthetic fibers, other, other. The
rate of duty is 10 percent ad valorem, and the textile category
is 669.
HRL 089149, dated July 30, 1991, is affirmed.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, 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
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,
John Durant, Director
Commercial Rulings Division