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HQ 084745


September 15, 1989

CLA-2 CO:R:C:G: 084745 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9000, 9801.00.10

Ms. Bettie Jo Shearer
Supervisor, Entry Department
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202

RE: Kid's Dome Tent from China

Dear Ms. Shearer:

Your letter of May 15, 1989, regarding the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of the Kid's Dome Tent manufactured in China, has been referred to this office for a ruling. A sample of the tent, as packaged, was submitted with your inquiry.

FACTS:

The item requiring classification is described as a Kiddie Dome Tent, item 5HK with nylon carry bag and poles. It is stated to be constructed of 100 percent nylon fabric. The importer expects the tent to be used by children, primarily indoors, but also outdoors on a limited basis. The tent is described as being able to hold three children. The tent has a floor area of 29 square feet, a carrying weight of 1.6 kg., and a carrying size of 28-1/2 inches by 6 inches. The tent fits into a nylon carrying bag, along with a PVC stuff sack that contains the tent frame poles.

The importer states that the U.S. made poles are exported to Hong Kong only to be stuffed into the stuff sack. No further advancements or modifications to the poles are made.

ISSUES:

(1) Whether the U.S. made tent poles, which are exported and returned, without having been advanced in value or improved by any process of manufacture while abroad, are eligible for duty free entry under subheading 9801.00.1035, HTSUSA.

(2) What is the proper classification and rate of duty for a tent when the poles are made in the United States and exported only to be packaged with the foreign manufactured nylon tent shell and carry bag.

LAW & ANALYSIS:

Subheading 9801.00.10, HTSUSA, provides special classification and duty-free treatment to United States goods exported and returned without being advanced in value or improved in condition. United States law requires classification of goods according to their condition as imported. United States v. Citroen, 223 U.S. 407, 414-415 (1911). The proper inquiry, as stated by the Court, is: "Does the article, as imported, fall within the description sought to be applied?" Id. at 415. The first issue, therefore, is what is the article being imported.

The General Rules of Interpretation (GRI's) govern classification of goods in the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to the remaining GRI's taken in order. Here, the subject merchandise is a nylon tent which is specifically provided for in subheading 6306.22.9000, HTSUSA. The Explanatory Notes, which are the official interpretation of the tariff at the international level, provide, in Explanatory Note (4) to heading 63.06, that tent poles, pegs, guy ropes and other accessories imported with the tents are to be classified under heading 63.06 with the tents they accompany.

When determining the eligibility of an article for duty-free treatment under subheading 9801.00.10, HTSUSA, the issue is whether the article is a "product[] of the United States... returned after having been exported, without having been advanced in value or improved in condition...." Unlike subheading 9802.00.8000, HTSUSA, which addresses United States components assembled with foreign components, subheading 9801.00.10, HTSUSA, does not provide for a reduction in value for United States components which are merely aggregated abroad with foreign components prior to reimportation into the United States. Rather, it merely states that products fitting the terms of the heading enter free of duty. Subheading 9801.00.10, HTSUSA,
does not allow for the constructive segregation of the components of the imported article and thus, requires an all-or-nothing application.

The article being imported is a tent. The U.S. made poles are only one component of the tent. If the tent consisted of only components of United States origin, it would satisfy the requirements of subheading 9801.00.1000, HTSUSA, and would consequently be eligible for duty-free treatment. However, inasmuch as the subject tent includes components of foreign origin, it is not a product of the United States. Duty-free treatment under subheading 9801.00.10, HTSUSA, would, therefore, be denied.

HOLDING:

The United States-manufactured tent poles, which are one of the components of the imported tent at issue, are not classified separately from the tent, and do not qualify for duty-free treatment under subheading 9801.00.1000, HTSUSA.

The subject tent is properly classifiable under subheading 6306.22.9000, HTSUSA, the provision for tents of synthetic fibers, other. Items classified under this subheading are subject to a duty rate of 10 percent ad valorem. The designated textile 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 that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the textile restraint (quota/visa) categories, you should contact your 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

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