CLA-2 RR:CR:GC 961060 MMC
Paul S. Anderson, Esq.
Sonnenberg & Anderson
200 S. Wacker Drive, 33rd
Chicago, Illinois 60606
RE: HRL 959629 revoked; Plastic Playhouses and Slumber tents
Dear Mr. Anderson:
On April 17, 1997, Headquarters Ruling Letter (HRL) 959629
was issued to the Customs Port Director, Terminal Island,
California, concerning protested entries of plastic playhouses
and slumber tents imported by your client, ERO Industries, Inc.
In HRL 959629 the subject plastic playhouses and slumber tents
were classifiable under subheading 3926.90.9890, of the
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for "[o]ther articles of plastics and articles of other
materials of headings 3901 to 3914: Other: Other; Other." Upon
further examination, we are of the opinion that these playhouses
and slumber tents are properly classified in subheading
3924.90.5500, HTSUS, which provides for "Tableware, kitchenware,
other household articles and toilet articles, of plastics: Other:
Other."
Pursuant to section 625(c)(1) Tariff Act of 1930 [19 U.S.C.
1625(c)(1)], as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, (Pub. L. 103-182, 107 Stat. 2057, 2186),
notice of the proposed revocation of HRL 959629 was published, on
March 4, 1998, in the Customs Bulletin, Volume 32, Number 9. No
comments were received in response to the notice.
FACTS:
The slumber and play tents consist of a 0.15 millimeter
thick polyvinyl chloride shell, polyvinyl poles which measure 1.3
millimeters in diameter and polyethylene connectors. The
protestant indicated that newer versions of the tents contain a
cord which connects the plastic poles.
The playhouse tent's frame creates the typical peak
triangular tent frame except for the mid-section which is
squared. Because of this squaring, the frame appears to be a
"house" shape. When assembled, the playhouse frame measures 44
inches high and creates a base which measures 44 inches long by
33 inches wide. The slumber tent poles assemble to form the
typical tent frame except instead of peaking in a triangular
form, they create an arch. When assembled, the slumber tent
measures 33 inches high and has the same base measurements as the
playhouse frame.
Construction of both tents is completed by placing a vinyl
shell over the frame. All of the shells are roller printed with
various children's images and contain a slit opening on one end
and a "window" on the other. Protestant noted that the shells do
not provide a floor, any mechanism by which any of its openings
may be closed nor is there any mechanism to secure the frame and
shell to the ground. Submitted literature indicates that "the
play house/slumber tent is not intended for camping usage or
extended outdoor use."
ISSUE:
Whether the playhouses and slumber tents are classifiable as
household plastic articles or other plastic articles.
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.
Heading 3924, HTSUS, provides for "Tableware, kitchenware, other
household articles and toilet articles, of plastics." Heading
3926, HTSUS, provides for "Other articles of plastics and
articles of other materials of headings 3901 to 3914."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).
EN 39.24, states, in pertinent part, that:
This heading covers the following articles of plastics:
(A) * * *
(C) Other household articles such as ash trays,
hot water bottles, matchbox holders,
dustbins, buckets, watering cans, luncheon
boxes, curtains, drapes, table covers and
fitted furniture dust-covers (slipovers)....
EN 39.26, states, in pertinent part, that:
This heading covers articles, not elsewhere specified
or included, of plastics...
They include:
(1) Articles of apparel and clothing accessories
(other than toys) made by sewing or sealing
sheets of plastics, e.g., aprons, belts,
babies ' bibs, raincoats, etc. Detachable
plastic hoods remain classified in this
heading if presented with the plastic
raincoats to which they belong.
(2) Fittings for furniture, coachwork or the
like.
(3) Statuettes and other ornamental articles.
(4) Dust-sheets, protective bags, awnings,
file-covers, document-jackets, book covers
and reading jackets, and similar protective
goods made by sewing or glueing together
sheets of plastics.
(5) Paperweights, paper-knives, blotting-pads,
pen-rests, bookmarks, etc.
(6) Screws, bolts, washers and similar fittings
of general use.
(7) Transmission, conveyor or elevator belts,
endless, or cut to length and joined end to
end, or fitted with fasteners....
(8) Ion-exchange columns filled with polymers of
heading 39.14.
(9) Plastic containers filled with carboxymethyl
cellulose (used as ice-bags).
(10) Tool boxes or cases, not specially shaped or
internally fitted to contain particular tools
with or without their accessories (see the
Explanatory Note to heading 42.02).
(11) Various other articles such as fasteners for
handbags, corners for suit-cases, suspension
hooks, protective cups and glides for placing
under furniture, handles (of tools, knives,
forks, etc.), beads, watch " glasses ",
figures and letters, luggage label-holders.
Inasmuch as headings 3924 and 3926 both describe the
plastic playhouses and slumber tents, they 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 GRI's are applied. GRI 3 states, in
pertinent part, 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.
Based on the descriptions provided in the ENs, Customs is of the
opinion that heading 3924, HTSUS, more specifically describes
these articles. The playhouses and slumber tents are of the
class or kind of articles which will be used in and around the
home as would furniture covers or watering cans. Therefore, the
playhouses and slumber tents are classifiable under heading 3924,
specifically subheading 3924.90.5500, HTSUS, which provides for
"Tableware, kitchenware, other household articles and toilet
articles, of plastics: Other: Other."
HOLDING:
The playhouses and slumber tents are classifiable under
subheading 3924.90.5500, HTSUS, which provides for "Tableware,
kitchenware, other household articles and toilet articles, of
plastics: Other: Other."
HRL 959629 is revoked. In accordance with 19 U.S.C.
1625(c)(1), this ruling will become effective 60 days after its
publication in the Customs Bulletin. Publication of rulings or
decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a
change of practice or position in accordance with section 177.10
(c)(1), Customs Regulations [19 CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Commercial Rulings Division