CLA-2 R:C:F 957639 GGD
Lawrence R. Pilon, Esquire
Hodes & Pilon
33 North Dearborn Street, Suite 2204
Chicago, Illinois 60602-3109
RE: "Ball Barrel" Children's Play Barrel; Not Tent
Dear Mr. Pilon:
This letter is in response to your inquiry of January 25,
1995, on behalf of the Hedstrom Corporation, concerning the
classification under the Harmonized Tariff Schedule of the United
States (HTSUS) of an article identified as a "Ball Barrel," to be
imported from South Korea. A photograph and marketing
information were submitted with your inquiry.
FACTS:
The article to be imported, identified by model no. 8-542,
consists of a cylindrically-shaped enclosure measuring 36 inches
in diameter and 48 inches in length. The cylinder walls are
composed of two sections of textile, each of which extends 48
inches in length by 1/2 the cylinder's circumference. One
section is composed of woven nylon taffeta and the other section
consists of nylon mesh. Each end of the cylinder is made of
woven nylon taffeta and has a zippered opening extending around
one half of the circumference. A steel spiral coil (wrapped in
woven nylon taffeta and sewn into the walls) supports the
article's shape. Since the item is essentially a textile barrel
having no support or stabilizing mechanism, it is free to roll
when on its side. The spiral coil may be gathered up and bound
(with woven nylon taffeta ties), collapsing the cylinder for
storage. The taffeta portions of the ends and wall are printed
with a bright, multi-colored, ball motif on a yellow background.
After importation, the "ball barrel" will be packaged with
several hundred plastic balls of U.S. origin for retail sale.
The balls are multi-colored and hollow, each measuring -2-
approximately 3 inches in diameter. The article is designed and
marketed for use as a smaller, or home, version of ball pits
currently featured at fast food restaurants and children's
amusement centers.
ISSUE:
Whether the article is more properly classified in heading 6306,
HTSUS, as a tent, or in heading 9503, HTSUS, as a toy.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). 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 relative
Section or Chapter Notes. 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 GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Among other items, heading 6306, HTSUS, covers tents,
including screen houses. Chapter 63 falls within section XI,
HTSUS, which covers textiles and textile articles. Note 1(t) to
section XI, states that the section does not cover "Articles of
chapter 95 (for example, toys, games, sports requisites and
nets)." The ENs to heading 6306 indicate that tents are shelters
of fabric, usually with a roof and sides or walls that permit the
formation of an enclosure. The ENs also indicate that the
heading covers tents of various sizes and shapes (including tents
for military, camping, circus, and beach use), whether or not
coated or laminated, and whether or not presented with poles,
pegs, ropes, or other accessories.
Chapter 95, HTSUS, covers toys, games, sports equipment, and
parts and accessories thereof. Note 1(u) to chapter 95 states
that the chapter does not cover "[r]acket strings, tents or other
camping goods, or gloves (classified according to their
constituent material)." Heading 9503, HTSUS, applies to "other
toys," i.e., all toys not specifically provided for in the other
headings of chapter 95. Although the term "toy" is not
specifically defined in the tariff, the ENs to chapter 95, HTSUS,
indicate that the chapter covers toys of all kinds whether
designed for the amusement of children or adults. It has been
Customs position that toys should be designed and used
principally for amusement. -3-
In Headquarters Ruling Letter (HRL) 956974, issued November
24, 1994, this office classified an article identified as a "Ball
Pit" children's play pit in subheading 9503.70.80 (now
9503.70.0030), HTSUS, the provision for "Other toys...and
accessories thereof: Other toys, put up in sets or outfits, and
parts and accessories thereof: Other: Other." That article, as
imported, essentially consisted of two components: 1) a nylon
mesh and woven nylon taffeta enclosure (found to be an
indoor/outdoor play tent), and 2) 500 hollow, plastic balls. We
found that, if imported separately, the "Ball Pit's" tent
component would be classified in heading 6306, HTSUS, as a tent.
In this case, although essentially identical textile
materials form an enclosure similar in size to the "Ball Pit's"
tent component, the "Ball Barrel" enclosure lacks the minimal
stability expected of a tent. Although a wide variety of
enclosures are classifiable as tents, tents are generally
designed and intended to remain where they are pitched, placed,
draped, etc. A barrel is designed, in part, for mobility, to
facilitate the simple movement of either lightweight or heavy
contents when placed on its side and rolled. While the "Ball
Barrel" may not be expressly designed to roll, we find that this
feature precludes its safe use as a tent. On the other hand, the
"Ball Barrel's" mobility does not detract from its play value as
a toy. We thus find that the article is designed and will be
used principally for amusement. Since the article is not a tent,
it is not excluded from coverage in chapter 95 by note 1(u) to
the chapter. The "Ball Barrel" is properly classified in
subheading 9503.90.0030, HTSUSA.
HOLDING:
The "Ball Barrel" children's play barrel, identified by
model no. 8-542, is properly classified in subheading
9503.90.0030, HTSUSA, the provision for "Other toys...and
accessories thereof: Other, Other: Other toys (except models),
not having a spring mechanism." The applicable duty rate is
free.
Sincerely,
John Durant, Director
Commercial Rulings Division