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HQ 084416


July 20, 1989

CLA-2:CO:R:C:G 084416 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9000

Mr. Fred Goris
Fisher-Price
636 Girard Avenue
East Aurora, N.Y. 14052-1885

RE: Classification of an infant cabana

Dear Mr. Goris:

This is in reference to your letter dated April 4, 1989, requesting the tariff classification of an infant cabana under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The articles are produced in Mexico.

FACTS:

The merchandise at issue is an infant cabana. It is a dome type tent enclosure with a zipper closure. It has a floor size measuring 32 inches square and a center height of 2 feet. It is constructed of synthetic woven fabric except for a partial mesh area on either side. The floor of the tent is composed of woven polypropylene strips. The article comes with a carry bag that is constructed of woven textile material and measures approximately 38 1/2 inches long with a drawstring closure and textile strap. The plastic poles and four anchoring stakes will be inserted in the United States after importation. The cabana is designed for outdoor use for protection from the sun and insects.

ISSUE:

What is the classification of the infant cabana?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6306, HTSUSA, provides for tents. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6306, HTSUSA, define tents as follows:

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.

The definition of a tent in the Explanatory Notes is very broad and includes a wide variety of structures. The infant cabana at issue would be considered a tent under the definition provided.

HRL 083789 dated March 331, 1989, dealt with screen houses. These screen houses do not have a floor but have a roof and four sides of textile screens. The screen houses were classified as tents. The cabanas at issue are similar to a screen house because they also have the same structure as a tent and they provide protection from the sun and insects.

HOLDING:

The infant cabana at issue is classifiable under subheading 6306.22.9000, HTSUSA, as tents of synthetic fibers, other. The textile category number is 669, and the duty rate is 10 percent ad valorem.

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 your local

Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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