CLA-2 RR:CR:GC 960123 MMC
Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
707 Wilshire Boulevard, Suite 5555
Los Angeles, CA 90017
RE: Megaland textile "play environment," tent; Note 1(t) to
Section XI, 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 and 086548
Dear Mr. Powell:
This is in response to your letter of December 16, 1996, to
the Customs National Commodity Specialist Division in New York,
on behalf of Playhut, Inc., requesting the classification of a
Megaland textile "play environment" under the Harmonized Tariff
Schedule of the United States (HTSUS). Your letter, together
with samples, was forwarded to this office for a response. We
regret the delay in responding.
FACTS:
Megaland consists of five 100 percent nylon wire framed
components. The frames provide the various components' shapes
and allow the components to be collapsed and be tied together for
easy storage. The five components are designed to be connected
to form a play environment. All of the components will be
imported together and sold at retail in one box as a 5-piece set.
Two of the components are cube-shaped. One has round
openings on all sides, the other has round openings on two sides,
one completely closed side and one "mesh" window which is open
and closed by a zipper. Two of the components are tunnel-shaped.
The last component is the largest and is shaped like a house.
One of its sides is closed and has a basketball hoop attached.
Two of its sides have round openings. The last side has a two
flap opening. The flaps can be rolled up and secured to the
sides of the component with ties. The roofs of both the cubes
and the house-shaped components are completely covered.
ISSUE:
Whether the Megaland "play environment" is considered a
tent, a toy or an other textile 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:
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, 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 Megaland 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.
While the present Megaland play environment, is made of a
flexible textile material and has a framework, the many openings
to its various components do not allow it to provide a minimum
amount of shelter. Furthermore, the components, when placed
together, do not form a tent-like structure. Rather they provide
not only a myriad of areas, tubes, cubes and huts where children
can "explore" and climb but also a variety of play activities
such as basketball.
Heading 6307, HTSUS, describes the subject article because
it is an other made up textile article. However, Note 1(t) to
Section XI, states that: "This section does not cover, Articles
of Chapter 95 (for example, toys, games, sports requisites and
nets;.", therefore Megaland will be excluded from classification
under heading 6307, if it is classifiable as a toy.
Heading 9503, HTSUS, 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. Due to Megaland's structure, specifically its myriad of
shapes, we are of the opinion that the it is principally used for
amusement and therefore is a toy.
As Megaland is described by heading 9503, HTSUS, it is excluded
from heading 6307, HTSUS. Therefore, it is classifiable under
heading 9503, HTSUS, specifically under subheading 9503.90.0030,
HTSUS, 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 Megaland play environment is classifiable under
subheading 9503.90.0030, HTSUS, 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