CLA-2 RR:CR:TE 963574 jb
Mr. Brian Jablon
Pacific Play Tents
2801 East 12th Street
Los Angeles, CA 90023
RE: Classification of children’s “play tents”
Dear Mr. Jablon:
This is in response to your letter, dated May 11, 1999, wherein you request a classification determination under the Harmonized Tariff Schedule of the United States (HTSUS), for what you refer to as “Children’s Play Tents”. A company catalogue was submitted to this office which illustrates the variety of play tents which are imported into the United States.
FACTS:
The submitted merchandise consists of various play tents which can be used with play tunnel attachments. The front, back, sides and bottom panels of the tents are made of brightly colored woven 70 denier nylon fabric. On the tents’ exterior, shock-corded poles connect the opposite corners of the base, arching over the top of the tents through their fabric loops. Some of the tents feature a woven mesh window, a side panel constructed of mesh fabric, a side panel with an opening large enough for a child to crawl through, or for the connection of a tunnel or a top port hole. The tunnels are constructed of woven nylon or nylon mesh fabric sewn over flexible rods.
The literature you have submitted states that this merchandise is for both indoor and outdoor use.
ISSUE:
Whether the subject merchandise is properly classified in heading 6306, HTSUS, which provides for, among other things, tents, or heading 9503, HTSUS, which provides for, among other things, other toys?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.
There are two competing provisions with respect to the classification of this merchandise: heading 6306, HTSUS, which among other things, provides for tents, and heading 9503, HTSUS, which among other things, provides for other toys. Each of these provisions also has an exclusionary legal note. Note 1(t) to Section XI, HTSUS, states that, this section does not cover
“Articles of chapter 95 (for example, toys, games, sports requisites and nets).” Similarly, Note 1(u) to chapter 95, HTSUS, states that, this chapter does not cover “Racket strings, tents or other camping goods, or gloves (classified according to their constituent material).”
The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) constitute the official interpretation of the nomenclature at the international level. While not legally binding, they represent the considered views of classification experts of the Harmonized System Committee. It has been the practice of the Customs Service to follow, whenever possible, the terms of the EN's when interpreting the HTSUS. The EN for heading 6306 provide the following regarding tents:
(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.
Although the term “tents” has been broadly construed by Customs to encompass many types of tents, all merchandise classifiable in that heading must provide a minimum threshold of protection against the elements. Simply stated, all tents classifiable in heading 6306, HTSUS, must be designed for outdoor use and provide some sort of shelter, albeit minimal. In comparing tents to shelters, Customs has made reference to different lexicographic sources for the common definition of “shelter”, as for example: “1.a. Something providing cover or protection, as from the weather. b. A refuge: haven. 2. The state of being protected or covered.” Webster's II New Riverside University Dictionary, 1074 (1984).
Through a long line of rulings issued on tents, Customs has established the precedent that in order to provide “shelter”, a tent need not be:
1. an enclosed structure (as for example, reference made to "marquees" in the EN to heading 6306, which are defined as “large open sided tent[s], used chiefly for outdoor entertainment”, Webster's II New Riverside University Dictionary, 728, (1984), and the EN reference to “caravan awnings”, which are described as having only three sides (walls) and a roof, and designed to increase the living space provided by a caravan); or
2. be able to provide protection against extremes in temperature (as for example, Customs rulings classifying sun and windshelters as tents. See Headquarter Ruling Letter (HQ) 951774, dated May 28, 1992, classifying a sun/windscreen shelter in heading 6306; HQ 953684, dated April 26, 1993, classifying a cabana in heading 6306; and HQ 951814, dated September 8, 1992, classifying a tent like structure for protection from wind and sun on the beach or camping, in heading 6306).
Although the tariff for heading 6306, HTSUS, never speaks to the extent of this protection, as the long line of rulings on this topic clearly show, what is required is minimal protection from the elements. In the case of the subject merchandise it is our view that the parameters for classification in heading 6306, HTSUS, have been met for the following reasons:
1. The fabric construction is not flimsy and is suitable for some outdoor use;
2. The tents are designed in most cases with roll up side and back windows, mesh windows, or a combination thereof, and zippered front doors with hook and loop type closures or “T” style door openings with nylon ties. These features would allow the tents to provide some minimal protection against the elements.
As we have concluded that the subject merchandise is properly classified in heading 6306, HTSUS, in the provision for tents, there is no need to discuss classification in heading 9503, HTSUS. See also, Headquarters Ruling (HQ) 959394, dated July 17, 1996, HQ 959499, dated September 12, 1996, HQ 088644, dated June 13, 1994, and HQ 089149, dated July 30, 1991, affirmed in HQ 950217, dated December 19, 1991, which classified similar merchandise in heading 6306, HTSUS.
HOLDING:
The subject merchandise is properly classified in subheading 6306.22.9030, HTSUSA, which provides for, tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: tents: of synthetic fibers: other: other. The applicable general column one rate of duty is 9.4 percent ad valorem and the quota category is 669.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact the local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division