CLA-2 CO:R:C:T 954239 HP
Mr. Jack Ritterman
Business Manager
Performance Products Division
Springs Industries, Inc.
787 Seventh Avenue
New York, NY 10019
RE: HRL 085353 revoked. Toy bed tent not camping good not
furnishing article.
Dear Mr. Ritterman:
This is in reply to your letter of May 21, 1993. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of play
bed tent, produced in Korea.
FACTS:
The merchandise at issue, a play bed tent, consists of a
base designed to fit a twin bed. The base is sewn to a fabric
upper serving as the tent's roof, and plastic poles provide for
the tent's shape. The base is made of a 65% polyester / 35%
cotton woven blend fabric. The upper portion of the tent is made
of a 100% nylon woven fabric printed with various whimsical
designs such as a dinosaur motif. The upper portion also has two
mesh "sunroofs." The shape is formed by attaching the bottom
portion to a mattress in the same manner as a fitted sheet, and
then assembling the two poles and placing them within the
article.
This merchandise was first imported into the United States
in 1985. In preparation for these importations, you received
NYRL 812492 of March 4, 1985, classifying the tents under the
Tariff Schedules of the United States (TSUS) provision for "other
toys" (item 737.9565). No further importations were undertaken
until 1989, when Alliance International (your Los Angeles broker)
requested and obtained HRL 085353 of October 20, 1989. In that
ruling, Customs classified the play bed tent under subheading
6304.91, HTSUSA, as other furnishing articles. You disagree with
that decision, and request that the merchandise be classified as
a toy.
ISSUE:
Whether the play bed tent is classifiable as a toy under the
HTSUSA?
LAW AND ANALYSIS:
Heading 9503, HTSUSA, provides for toys not classified in
headings 9501 or 9502, HTSUSA. The General Rules of
Interpretation (GRIs) to the HTSUSA govern the classification of
goods in the tariff schedule. GRI 1 states, in pertinent part,
that such "classification shall be determined according to the
terms of the headings and any relative section or chapter
notes. . . ." Note 1(u) to Chapter 95, HTSUSA, states that the
"chapter does not cover: Racket strings, tents or other camping
goods, or gloves (classified according to their constituent
material)." As a result, if the play tent meets the definition
of "tents or other camping goods," it cannot be classified as a
toy.
In HRL 085353, we stated that "[a]lthough the merchandise at
issue is a tent, it is not a tent that could be used for camping.
It fits over a mattress and would be used in a child's bedroom.
It is not the type of tent that is intended to be classified
under heading 6306, HTSUSA." This statement was correct. An
examination of the sample reveals a lightweight and flimsy
construction not designed for outdoor use where durability is
essential. This merchandise is clearly distinguishable from
indoor/outdoor play tents, which would meet the tariff definition
of "camping goods." Since the bed tent does not meet this
definition, Note 1(u)'s exclusion from Chapter 95, HTSUSA, does
not apply. Accordingly, if the bed tent meets the definition of
a "toy", it is appropriately classifiable therein.
As we stated above, heading 9503, HTSUSA, provides for,
inter alia, other toys. The Explanatory Notes (EN) to the
Harmonized Commodity Description and Coding System (Harmonized
System) constitute the official interpretation of the scope and
content of the tariff at the international level. They represent
the considered views of classification experts of the Harmonized
System Committee. Totes, Inc. v. United States, No. 91-09-
00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct.
Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated
as dispositive, the EN are to be given considerable weight in
Customs' interpretation of the HTSUSA. Boast, Inc. v. United
States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Intl. Trade
LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the
practice of the Customs Service to follow, whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA. The
EN to Chapter 95, HTSUSA, indicate that "this chapter covers toys
of all kinds whether designed for the amusement of children or
adults."
It is Customs position that the amusement requirement means
that toys should be designed and used principally for amusement.
See Additional U.S. Rule of Interpretation 1(a), HTSUSA. In this
case, since the article will be principally used as a toy, it is
classifiable in heading 9503. We note that the tent is designed
to function indoors on a bed, permitting a child to pretend to be
camping outdoors, perhaps in the make-believe world depicted by
the toy tent's design. Further, we agree with your arguments
that the toy tent will not be used as bedding, but will be used
for a relatively short period of time, enabling a child to play.
The fact that the article is sold in toy stores, and that the
environment of the sale (e.g., the advertisement and the display)
apparently is geared to the child-consumer, is suggestive, but
not probative, of classification as a toy. Accordingly, HRL
085353's classification of the bed tent as an other furnishing
article was incorrect, and is hereby revoked.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 9503.90.6000, HTSUSA, as other toys
not having a spring mechanism. The applicable rate of duty is
6.8 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking HRL
085353 of October 20, 1989, pursuant to 19 C.F.R. 177.9(d)(1),
to reflect the above classification effective with the date of
this letter. For the purposes of future transactions in
merchandise of this type, including that for which the present
classification is requested, HRL 085353 will not be valid
precedent.
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,
John Durant, Director
Commercial Rulings Division