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HQ 086969


April 27, 1990

CLA-2 CO:R:C:G 086969 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9000

Ms. Cecilia Castellanos
Withrow, Zerwekh & Co.
P. O. Box 368
Wilmington, California 90748

RE: Classification of a G.I. Joe trooper dome tent

Dear Ms. Castellanos:

This is in reference to your letter dated March 14, 1990, on behalf of Ero Industries, 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 dome-shaped tent which measures 50 by 50 by 41 inches. It has nylon walls, a polyurethane floor, a free standing tubular PVC frame, a tie-back front opening, and a 12 inch mesh screen window in back. It is constructed of camouflage print fabric. The tents will be imported from Korea.

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 tie-back opening and a floor for
use 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.

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.

Your sample is being returned to you, as requested.

Sincerely,

Gerald Laderberg, Acting Director

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