CLA-2 RR:CR:GC 960098 MMC
Ms. Pamela Dalton
Hasbro Inc.
1027 Newport Avenue
PO Box 1059
Pautucket, RI 02862
RE: Vinyl inflatable "play tent"; Note 1(u) to Chapter 95, Note
1 to Chapter 63 subchapter 1; EN 63.06, 95.03; The Lexicon
Webster Dictionary; HRLs 088146, 089149, 950217, 087116, 088644,
086969, 086867, 085269, 084745, 084128 and 086548
Dear Ms. Dalton:
This is in response to your letter of October 18, 1996, to
the Customs National Commodity Specialist Division in New York
requesting the classification of a vinyl inflatable "playhouse"
under the Harmonized Tariff Schedule of the United States
(HTSUS). Your letter, together with pictures, was forwarded to
this office for a response. We regret the delay in responding.
FACTS:
The article, identified as # 10004, children's play tent,
is a vinyl plastic singular structure that once inflated, becomes
an inclosed play area. It is equipped with three air plugs used
to inflate the three main support channels. These support
channels give shape and support to the tent. It has no plastic
floor area or anchors to secure it in place. Nor does it have a
method of secure closure for the entrance.
ISSUE:
Whether the vinyl inflatable "playhouse" is considered a
tent, a toy or an other plastic article for tariff purposes.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS), is made in accordance with the General
Rules of Interpretation (GRI). GRI 1 provides that the
classification of goods shall be determined 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 GRI may then
be applied. The headings under consideration are as follows:
3924 Tableware, kitchenware, other household articles and
toilet articles, of plastics
3926 Other articles of plastics and articles of other
materials of headings 3901 to 3914
6306 Tarpaulins, awnings and sunblinds; tents; sails for
boats, sailboards or landcraft; camping goods
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, HTSUS, states that the chapter does not
include "Racket strings, tents or other camping goods, or gloves
(classified according to their constituent material)."
In understanding the language of the HTSUS, the Explanatory
Notes (ENs) of the Harmonized Commodity Description and Coding
System may be utilized. The ENs, although not dispositive, or
legally binding, provide a commentary on the scope of each
heading, and are generally indicative of the proper
interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg.
35127, 35128 (August 23, 1989). The general ENs for Chapter 95,
HTSUS, 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, HTSUS, 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
* * * *
In Headquarters Ruling Letter (HRL) 089149 dated July 30,
1991, we held that a play tent was classifiable under subheading
6306.22.9030, HTSUS, 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.
The subject vinyl playhouse can provide a minimum amount of
shelter from the elements and has a flexible plastic covering.
While the playhouse does not have "poles" per se, the air used to
fill the support channels provides a framework for the structure.
The playhouse is made of a flexible material, is capable of
providing a minimum amount of shelter and has a framework which
is created when the support channels are filled with air. As the
subject playhouse is a tent for tariff purposes, Note 1(u) to
Chapter 95, HTSUS, excludes it from classification as a toy.
While heading 6306, HTSUS, specifically provides for tents,
Note 1 to Chapter 63 subchapter 1, indicates it only provides for
tents made of textile materials. This tent is made of plastic
and is therefore not described by heading 6306, HTSUS.
Heading 3924, HTSUS, provides for tableware, kitchenware,
other household articles, of plastics. Heading 3926 provides for
other articles of plastics and articles of other materials of
headings 3901 to 3914. Both headings describe the playhouse.
GRI 3 states that when goods are, prima facie, described by 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 the articles will be used in and around the home, we are of
the opinion that the plastic playhouses are more specifically
described by heading 3924, specifically, subheading
3924.90.5500, HTSUS, which provides for "Tableware, kitchenware,
other household and toilet articles, of plastics: Other: Other."
HOLDING:
The vinyl inflatable playhouse is classifiable under
subheading 3924.90.5500, HTSUS, which provides for "Tableware,
kitchenware, other household articles and toilet articles, of
plastics: Other: Other" and has a column one duty rate of 3.4
percent ad valorem.
Sincerely,
John Durant, Director
Tariff Classification Division