CLA-2-63:S:N:N3:345 814712
Mr. Gerald Boerum
Rand International
51 Executive Boulevard
Farmingdale, New York 11735
RE: The tariff classification of Children's Tent from China
Dear Mr. Boerum:
In your letter dated September 5, 1995, you request a tariff
classification ruling.
The sample you submit is a children's tent which measures
approximately 48" square at the base and 52" in height when
erected using two supplied sets of eight interlocking metal
support rods. The tent is made of 100% woven nylon fabrics sewn
together to form a dome like enclosure. It contains a zippered
flap entrance, approximately 26" wide X 18" high, on one side and
a circular nylon mesh window, approximately 18" in diameter, with
a window flap on the adjacent side. Knitted nylon pockets,
approximately 2" X 3", are sewn into the four corners of the base
to anchor the metal support rods. The lower panel of each side
and structural support sleeves sewn into each side corner of the
tent are decorated with a colorful print pattern which depicts
cartoon dinosaur characters. Four cartoon banana characters and
the inscription "BANANAS IN PYJAMAS" in colorful lettering
decorate the side panel above the entrance. The tent comes
packed in a woven nylon fabric tubular shaped carrying case with
a drawstring closure.
You state that the tent is to be used only by children and
used primarily when filled with plastic balls (to be imported
either with the tent or separately) similar to that seen in
amusement parks. You also state that the tent is sold as a play
item for children and not for outdoor camping.
The applicable subheading for the children's tent will be
6306.22.9030, Harmonized Tariff Schedule of the United States
(HTS), which provides for Tents: Of synthetic fibers: Other:
Other. The rate of duty will be 9.9 percent ad valorem.
The children's tents fall within textile category
designation 669. As a product of China, this merchandise is
subject to quota and visa requirements based upon international
textile trade agreements.
Since these agreements are subject to frequent
renegotiations and change, to obtain the most current information
available, we suggest you check, close to the time of shipment,
the "Status Report On Current Import Quotas (Restraint Levels)",
an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
If the plastic balls intended to fill the tent are imported
with the tent packaged together for retail sale, depending on
size of the balls and quantity, they both may be considered as an
entirety and classified as a set under subheading 9503.70.0030
HTS which provides for other toys put up in sets or outfits, and
parts and accessories thereof, Other: Other. The rate of duty
will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist V.
Gualario at 212-466-5886.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division