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HQ 950217


December 19, 1991

CLA-2 CO:R:C:T 950217 CC 089149

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030

Norman Katz, Esquire
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016

RE: Reconsideration of HRL 089149; classification of NFL play tent; classifiable in Heading 6306; HRL 089149 is affirmed

Dear Mr. Katz:

This letter is in response to your request, on behalf of Nelson/Weather-Rite Inc., for reconsideration of Headquarters Ruling Letter (HRL) 089149, which concerned the classification of a NFL play tent.

FACTS:

The sample submitted is described as an "official NFL play tent," with an official NFL team logo and colors printed on it. It has PVC support poles, ventilated mesh roof panels and mesh door panels secured by "velcro" type closures.

This merchandise is made of a flame retardant woven nylon taffeta material. It measures 48 inches by 48 inches by 42 inches and is designed for indoor and outdoor use.

In HRL 089149, dated July 30, 1990, we ruled that the subject merchandise is classified in Heading 6306 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tents, among other articles. You contend that the correct classification for this merchandise is in Heading 6307, HTSUSA, which provides for other made up articles. You contend, in the alternative, that this merchandise is classifiable in Heading 9503, HTSUSA, which provides for other toys.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 6306, HTSUSA?

LAW AND ANALYSIS:

Heading 9503 provides for other toys. Note 1(u) to Chapter 95 states that this chapter does not cover "tents or other camping goods," among other articles. You contend that the exclusion of tents in this chapter note refers solely to tents which are camping equipment.

We cannot agree. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, give further explanation of the types of articles included and excluded from Chapters 63 and 95. The Explanatory Notes to Chapter 95 state, "Apart from the articles excluded in the following Explanatory Notes, this Chapter also excludes: (c) Tents and camping goods (generally heading 63.06)." This Explanatory Note indicates that tents must not be a category of camping goods to be excluded from Chapter 95 and classifiable in Heading 6306. This conclusion is consistent with the Explanatory Notes to Heading 6306 which lists 5 major type of goods that are classifiable in Heading 6306: (1) tarpaulins, (2) sails, (3) awnings, sunblinds, (4) tents, and (5) camping goods. Thus tents and camping goods are separately listed, and of the exemplars of tents in the Explanatory notes, only one, camping tents, would be considered camping equipment. Therefore a tent need not also be camping equipment to be classifiable in Heading 6306.

You have also made additional arguments supporting your position that the merchandise at issue is not classifiable in Heading 6306. These arguments have been addressed in HRL's 089149, 087116, and 086867, all issued to you. In addition, Customs has consistently ruled that the merchandise at issue and similar merchandise is classified as tents in Heading 6306. (See e.g., HRL 086969 of April 27, 1990, HRL 085269 of April 13, 1990, and HRL 084745 of September 15, 1989.)

We have reviewed HRL 089149 and have found no basis for modifying or revoking that ruling; consequently, the merchandise at issue is classifiable in Heading 6306. HRL 089149 is affirmed.

HOLDING:

The merchandise at issue is classified under subheading 6306.22.9030, HTSUSA, which provides for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods; tents, of synthetic fibers, other, other. The rate of duty is 10 percent ad valorem, and the textile category is 669.

HRL 089149, dated July 30, 1991, is affirmed.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, 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,

John Durant, Director

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