United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0086826 - HQ 0086891 > HQ 0086867

Previous Ruling Next Ruling


HQ 086867


April 26, 1990

CLA-2 CO:R:C:G 086867 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9000

Norman Katz, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016

RE: Classification of a "fun tent", model No. 4644

Dear Mr. Katz:

This is in reference to your letter dated March 8, 1990, on behalf of Nelson/Weather-Rite, Inc., requesting the classification of a tent under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is a tent which measures 48 by 48 by 42 inches. It has a nylon carry bag with a draw string closure, shock corded fiberglass poles, and four steel stakes. The tent is dome shaped and is designed for indoor and outdoor use by children. It is constructed of water repellant polyurethane coated taffeta nylon, with a nylon zipper opening. The tents will be imported from Korea, China or Hong Kong. Your letter indicates that you believe that the "fun tent" is classifiable as a toy under Heading 9503 or as an other made up article under Heading 6307.

ISSUE:

Whether the tent is classifiable under Heading 6306, HTSUSA, Heading 9503, HTSUSA, or Heading 6307, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise is in accordance with 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 of synthetic fibers. Heading 6307, HTSUSA, provides for other made up articles. Heading 9503, HTSUSA, provides for other toys.

Chapter Note 1(u), Chapter 95, excludes tents or other camping goods from the provisions of that chapter without regard to size. In view of the fact that the tent is constructed of water repellant material, has a zipper closure and steel stakes for use only when the tent is outdoors, we are of the opinion that the merchandise is a tent for purposes of Note 1(u) and is, therefore, excluded from the provisions of Chapter 95.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6306, HTSUSA, defines tents as:

"shelters made of lightweight to fairly heavy fabrics of man-made fibers, 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 article in question is specifically provided for under the provisions for tents in heading 6306 and therefore could not appropriately be classified in heading 6307.

Finally, you indicate in your letter that you believe that Headquarter's Ruling Letter (HRL) 084745, dated September 15, 1989, which classified a similar children's tent under subheading 6306.22.9000, HTSUSA, is in error and should be reconsidered. Pursuant to 19 C.F.R. sect. 177.2(ii)C, if the importer or other person to whom a ruling letter is issued (emphasis added) disagrees with the tariff classification set forth, he may petition for review of the ruling. As the ruling in question was not issued to you or your client. you do not have standing to request that the ruling be reconsidered. However, with regard to the effect of the decision of the Court in Superscope, Inc. v. United States, Slip Op. 89-167, Court No. 85-3-00328 (1989), the ruling has been modified accordingly.

HOLDING:

The tent at issue is classifiable under subheading 6306.22.9000, HTSUSA, which provides for tents, of synthetic fibers, other, with a duty rate of 10 percent ad valorem and a quota category of 669.

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.

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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

Gerald Laderberg

Previous Ruling Next Ruling

See also: