CLA-2 RR:TC:TE 960030 GGD
Mr. Charles J. Cannon
Liberty International, Inc.
470 Main Street
Pawtucket, Rhode Island 02860
RE: "Hide N Seek Playhouse;" Indoor Toy Structure; Not Tent; Note
1(u) to Chapter 95
Dear Mr. Cannon:
This letter is in response to your inquiry of November 1,
1996, on behalf of Summer Infant Products, Inc., concerning the
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) of an article identified as a "Hide N
Seek Playhouse," which is manufactured in China. A sample,
without inserts, was submitted with your inquiry.
FACTS:
The article to be imported is composed of brightly colored
man-made textile fabric, and is designed for indoor use for
children of ages 1 to 3 years. It is described as a "flat
complete form," meaning that the rectangular pieces of foam
which, when inserted, cause the structure to stand erect, will be
added after importation and prior to retail packaging. The form
inserts will be easily removed, allowing for the imported shell
to be washed after use.
Dimensions of the erected item were not provided and the
unavailability of the form inserts renders the following
measurements imprecise. The article is a simple, open-ended, -2-
unanchored, crawl-through structure which has only two walls
(measuring approximately 17 inches in height by 19 inches in
width), a floor (measuring approximately 22 inches in length by
19 inches in width), and a roof of two planes (each measuring
approximately 19 inches in width by 14 inches in height) that are
joined by a hook and loop fabric fastener at the peak, which will
be approximately 26 inches in height above the floor. On the
interior walls, there are clear plastic pockets in which
photographs or a child's art work may be displayed, and mesh
pouches for storing books, crayons, toys, etc. There are no
means my which the open ends of the structure may be covered.
The article is advertised as "A playful hideaway...soft, safe and
fun!"
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 (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 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 HTSUS by offering guidance in
understanding the scope of the headings and GRI.
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 EN 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 EN 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 their tent poles,
tent pegs, guy ropes, or other accessories. -3-
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 EN 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.
In Headquarters Ruling Letter (HQ) 088644, issued June 11,
1991, this office classified a nylon textile fabric, dome-shaped
enclosure that was erected with poles and identified as a
"Playschool Adventure Tent" in heading 6306, HTSUS. In response
to arguments that the item did not have stakes, ropes, a floor,
or zipper closure, that it was not constructed to withstand wind,
rain, hail, or snow, and that it was sold in toy stores, we noted
that not all tents classified in heading 6306, would withstand
hail, snow, etc., and that how and where an article is sold is an
ancillary consideration for classification purposes.
In HQ 957639, issued May 31, 1995, we classified a
cylindrically shaped, nylon textile fabric enclosure identified
as a "Ball Barrel" in subheading 9503.90.0030, HTSUSA, as a toy.
The article measured approximately 48 inches in length by 36
inches in diameter. Although the "ball barrel" formed a textile
enclosure, it lacked the minimal stability expected of tents,
which are usually designed to remain where they are placed. The
"ball barrel's" mobility, however, enhanced its play value, and
we found that the item was designed to be used principally for
amusement.
Unlike the "Playschool Adventure Tent" and "Ball Barrel,"
the "Hide N Seek Playhouse" is designed specifically for indoor
use. It does not form an enclosure and provides no protection
whatsoever from the elements. Due to its shape, the "playhouse"
is probably more stable than the textile barrel, but it may be
picked up and moved easily from room to room. It also appears to
be of a much smaller size than either of the other two described
articles. In light of the foregoing, we find that the
"playhouse" is designed and will be used principally for
amusement. Since the article is not a tent, it is not excluded -4-
from coverage in chapter 95 by note 1(u) to the chapter. The
"Hide N Seek Playhouse" is properly classified in subheading
9503.90.0030, HTSUSA.
HOLDING:
The "Hide N Seek Playhouse" is 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 general column one duty rate
is free.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division