CLA-2 RR:TC:FC 959998 MMC
Ms. Mary K. O'Rourke
Imagination!, Inc.
35 Hampstead Road
Boston, MA 02130
RE: Slipcover-like textile "playhouse"; 6306, 9503; Note 1(u) to
Chapter 95; EN 63.06, 95.03; The Lexicon Webster Dictionary; HRLs
088146, 089149, 950217, 087116, 088644, 086969, 086867, 085269,
084745, 084128, 086548, 954239 and 959196
Dear Ms. O'Rourke:
This is in response to your letter of October 22, 1996, to
our office in New York, on behalf of the Imagination!, Inc.,
requesting the proper classification of a slipcover-like textile
"playhouse" under the Harmonized Tariff Schedule of the United
States (HTS). Your letter, together with samples, was forwarded
to this office for a response. We regret the delay in
responding.
FACTS:
The article is a polyester, slipcover-like, textile article,
described as a "playhouse." It has been sewn as a one-piece item
to fit over a standard size card table (34 inches by 34 inches by
28 inches high). The card table is not available for sale with
the "playhouse." Art in bright colors is screened on the front
panels which act as an entrance. Windows with curtains are
screened on the other sides. A checker board has been screened
on the top. The article meets all flame retardant and non-toxic
paint regulations. It is designed for indoor use by small
children ages 2 and up.
ISSUE:
Whether the slipcover-like "playhouse" is considered a
tent, a toy or an other textile article for tariff purposes.
LAW AND ANALYSIS:
Classification under the HTS is made in accordance with the
General Rules of Interpretation (GRI). 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 (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTS by offering guidance in
understanding the scope of the headings and GRIs. There are
three headings under consideration:
6306 Tarpaulins, awnings and sunblinds; tents; sails for
boats, sailboards or landcraft; camping goods
6307 Other made up articles, including dress patterns
9503 Other toys; reduced-size ("scale") models and
similar recreational models, working or not;
puzzles of all kinds; and accessories thereof
Note 1(u) to Chapter 95, HTS, states that the chapter does
not include "Racket strings, tents or other camping goods, or
gloves (classified according to their constituent material)."
The general ENs for Chapter 95, HTS, state, in pertinent part,
that, "Apart from the articles excluded in the following
Explanatory Notes, this Chapter also excludes:...(c) Tents and
camping goods (generally heading 63.06)...." Therefore, if the
subject article meets the tariff definition of "tent" it is
excluded from classification as a toy.
Heading 6306, HTS, provides for "Tarpaulins, Awnings and
Sunblinds; Tents; Sails for Boats, Sailboards, or Landcraft;
Camping Goods." EN 63.06 defines the term "tent" as:
* * * * *
(4) Tents are shelters made of lightweight to fairly
heavy fabrics of man-made fibres, cotton or blended
textile materials, whether or not coated, covered or
laminated, or of canvas. They usually have a single or
double roof and sides or walls (single or double),
which permit the formation of an enclosure. The heading
covers tents of various sizes and shapes, e.g.,
marquees and tents for military, camping (including
backpack tents), circus, beach use. They are classified
in this heading, whether or not they are presented
complete with their tent poles, tent pegs, guy ropes or
other accessories.
Caravan "awnings" (sometimes known as caravan annexes)
which are tent-like structures are also regarded as
tents. They are generally made of man-made fibre
fabrics or of fairly thick canvas. They consist of
three walls and a roof and are designed to augment the
living space provided by a caravan.
The heading excludes umbrella tents of heading
66.01
(5) Camping goods. This group includes canvas buckets,
water bags, wash basins; ground-sheets; pneumatic
mattresses, pillows and cushions (other than those of
heading 40.16); hammocks (other than those of heading
56.08).
* * * *
In Headquarters Ruling Letter (HRL) 089149 dated July 30,
1991, we held that a play tent was classifiable under subheading
6306.22.9030, HTS, as a tent because the definition of "tent" set
forth in the ENs was broad enough to cover many types of tents,
including play tents. See HRL 950217 dated December 19,1991,
affirming HRL 089149. See also: HRLs 087116 dated July 17, 1990;
088644 dated June 13, 1991; 086969 dated April 27, 1990; 086867
dated April 26, 1990; 085269 dated April 13, 1990; and 084745
dated September 15, 1989, all indicating that play and slumber
tents met the EN definition of "tents" and therefore were
excluded from classification as toys.
The Lexicon Webster Dictionary, defines "tent" as "a
portable shelter consisting of some flexible covering, such as
skins, matting or canvas, stretched and sustained by poles."
The EN 63.06 description of articles belonging to the class or
kind, "tents" has a broad scope. Such a broad scope coupled with
the dictionary definition's broad scope leads us to believe that
for an article to be considered a "tent" it must, at a minimum,
be sustained by a frame/skeleton, be covered by some flexible
material, and provide a minimum amount of shelter from the
elements.
While the present slipcover-like playhouse, is made of a
flexible material it is in no way designed for outdoor use and
therefore does not provided a minimum amount of shelter from the
elements. As the slipcover-like playhouse does not provide a
minimum amount of shelter from the elements, it is not
classifiable as a tent. For a further explanation of tent-like
articles not classifiable as "tents" for tariff purposes, see HRL
954239 dated September 14, 1993, which classified a tent-like
structure designed to fit on the mattress of a bed, as a toy, and
HRL 959196 dated August 27, 1996.
Heading 6307, HTS, describes the subject article because it
is an other made up textile article. Heading 9503, HTS, provides
for "Other toys...and accessories thereof," i.e., all toys not
specifically provided for in the other headings of chapter 95.
Although the term "toy" is not defined in the tariff, the ENs to
chapter 95 indicate that a toy is an article designed for the
amusement of children or adults. In HRL 088146 dated February
23, 1991, Customs indicated that the class of merchandise "toys"
includes articles whose principal use is that of amusement, for
either children or adults. The playhouse's art screened
features indicate that the article is designed as a tool to
conduct the role playing of "house." Additionally, it has a
painted checkerboard. These features indicate to us that the
slip-cover like playhouse is principally used for amusement.
Therefore, it is described by heading 9503. Inasmuch as the
article is described by both heading 6307 and 9503, it cannot be
classified according to GRI 1.
When goods cannot be classified by applying GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRIs are applied. GRI 3 states that when goods are,
prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a more
general description.
As heading 9503, HTS, satisfies the "use" requirement it more
specifically describes the subject article. Therefore, the slip-cover like playhouse is classifiable there, specifically under
subheading 9503.90.0030, HTS, which provides for " Other toys;
reduced-size ("scale") models and similar recreational models,
working or not; puzzles of all kinds; and accessories thereof:
Other, Other toys (except models), not having a spring
mechanism."
HOLDING:
The slipcover-like playhouse is classifiable under
subheading 9503.90.0030, HTS, which provides for " Other toys;
reduced-size ("scale") models and similar recreational models,
working or not; puzzles of all kinds; and accessories thereof:
Other, Other toys (except models), not having a spring
mechanism," with a general column one free rate of duty.
Sincerely,
John Durant, Director
Tariff Classification Division