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HQ 087844


November 30, 1990

CLA-2 CO:R:C:G 087844 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0040

Mr. John F. Cowen
Philip T. Cowen Customhouse Brokers
1918 E. Elizabeth
Brownsville, TX 78520

RE: Crib safety tents are not designed to afford shelter and are therefore not tents under 6306 but other furnishing articles.

Dear Mr. Cowen:

This is in reply to your letter of July 31, 1990, to our Laredo, Texas, office concerning the tariff classification of a crib safety cover, produced in Mexico, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Please reference your client Tots In Mind, Inc.

FACTS:

The merchandise at issue consists of a "COZY CRIB TENT ," designed to prevent a child from climbing out and causing injury.

The upper portion of the cover is constructed of knit mesh (net) material, and the side portions are of nylon woven material with Velcro fasteners and polyester cord ties. There is a plastic zipper opening on the front which keeps the child safely in the crib. The framing is of fiberglass rods with metal attachments. The cover is composed of the following materials:

Materials Length/Unit Weight/Unit

Nylon Netting 2- yards 134 g

Nylon Taffeta 2 yards 112 g

Plastic Zipper 6.6 feet 35 g

Fiberglass Rods 12 feet 4.4 oz

Polyester Cord 3 yards 14 g
Ties

Velcro 5.7 yards 66 g

Label 1/unit 3 g

Nylon Webbing 2 feet 9 g

Nylon Thread 30 yards 3 g

ISSUE:

Whether the instant merchandise is classifiable as a tent or a furnishing item under the HTSUSA?

LAW AND ANALYSIS:

Heading 6306, HTSUSA, provides for, inter alia, tents. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. The EN to this heading states:

(4) 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 singly 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 presented complete with their tent poles, tent pegs, guy ropes or other accessories.

Webster's II New Riverside University Dictionary (1984) defines the instant terms as follows:
tent A portable shelter ... stretched over a supporting framework of poles with ropes and pegs.

It is our opinion that the "crib tent" is not a tent as provided for in heading 6306, HTSUSA. Both the Explanatory Notes and Webster's make it clear that tents are designed to be shelters. The instant merchandise is designed to protect the child from injuries related to crib falls and nighttime wandering. Classification in heading 6306, therefore, is inappropriate.

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading 6304.91.0040, HTSUSA, textile category 666, as other furnishing articles, excluding those of heading 9404, other, knitted or crocheted, of man-made fibers. The applicable rate of duty is 11.5 percent ad valorem.

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 negotiations 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 restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,


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