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HQ 085269


April 13, 1990

CLA-2 CO:R:C:G: 085269 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9000, 9802.00.80

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

RE: Children's Dome Tent; partial duty exemption under 9802.00.80, HTSUSA, for U.S. tent poles assembled in Mexico

Dear Mr. Goris:

Your letters of May 23, and June 30, 1989, to our New York office, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a Children's Dome Tent, item number 2347, has been referred to this office for a ruling. A sample of the tent was submitted with your inquiry.

FACTS:

The merchandise at issue is a dome tent designed for backyard sleep-outs by children. The tent is constructed of nylon fabric with a plastic floor. The poles are made of fiberglass and the molded parts are constructed of nylon. It measures 45.5 inches high inside, has a floor area of approximately 32 square feet, a carrying size of 7 inches in diameter by 40 inches long, and a total weight of 5.7 pounds. Included with the tent are a nylon rain fly and a drawstring type carry bag.

The importer states that the soft goods portion of the article (tent, fly and carry bag), are purchased from an unrelated vendor in Korea who will ship it to an unrelated sub-contractor in Mexico. The U.S. pole components are assembled into tent poles in Mexico where the entire product, which includes the assembled poles, tent, fly and carry bag, is packaged for retail sale. Fisher-Price seeks a partial duty exemption under 9802.00.80, HTSUSA, for the U.S. tent pole components subject to the assembly operation in Mexico.

ISSUES:

(1) What is the proper classification and rate of duty for the subject tent.

(2) Whether the U.S. made tent poles, which are assembled in Mexico, then packaged with the soft good tent components for retail sale, qualify for the partial duty exemption under 9802.00.80, HTSUSA.

LAW & ANALYSIS:

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 and how is it classified.

The General Rules of Interpretation (GRI's) govern classification of goods under 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 6306, that tent poles, pegs, guy ropes and other accessories imported with the tents are to be classified under Heading 6306 with the tents they accompany.

We rule out classification of the subject merchandise as a toy of Heading 9503 because the tent's function is not so limited. We also determine, based on the dimensions and construction of the tent, that is not suitable as a backpacking tent and cannot be classified as such under subheading 6306.22.1000, HTSUSA. Pursuant to GRI 1, the subject tent with its accompanying U.S. made, Mexican assembled tent poles, is classifiable as a tent of synthetic fibers, other than a backpacking tent, under subheading 6306.22.9000, HTSUSA.

Next, we consider whether the United States manufactured tent poles and pole components, which are assembled in Mexico, qualify for treatment under 9802.00.80, HTSUSA. Subheading 9802.00.80 provides a partial duty exemption for:

[a]rticles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

All three requirements of subheading 9802.00.80, HTSUSA, must be satisfied before a component may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of 19 CFR 10.24.

The assembly operation performed abroad may consist of any method used to join or fit together solid components, such as welding, soldering, riveting, force fitting, gluing, laminating, sewing, or the use of fasteners. 19 CFR 10.16(a).

Based on detailed information provided by the importer, it is evident that the assembly operation of the tent pole components in Mexico involves fitting, gluing and the riveting of components. More specifically, the fiberglass pole components are force fitted and glued to plastic/nylon sockets and joints. Rivets are used to fasten plastic components which form a hinge, and fiberglass poles are attached. From the information provided, it appears that the assembly operation in Mexico of the subject tent poles satisfies the 3 requirements set forth in 9802.00.80, HTSUSA. Accordingly, the tent poles are eligible for treatment under subheading 9802.00.80, HTSUSA.

HOLDING:

Pursuant to GRI 1, the subject dome tent, with its poles, is classifiable as a tent of synthetic fibers, under subheading 6306.22.9000, HTSUSA. Articles classified under this subheading are subject to a duty rate of 10 percent ad valorem. The designated textile category is 669.

The U.S. tent pole components will be exported in a finished condition ready for assembly without further fabrication, will not lose their physical identity by assembly, and will not be advanced in value or improved in condition abroad except by assembly and operations incidental thereto. Therefore, the tent poles are eligible for partial duty exemption under subheading 9802.00.80, HTSUSA, when imported into the U.S., upon compliance with the documentary requirements set forth in 19 CFR 10.24.

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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