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HQ 961060




April 14, 1998

CLA-2 RR:CR:GC 961060 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.:3924.90.5500

Paul S. Anderson, Esq.
Sonnenberg & Anderson
200 S. Wacker Drive, 33rd
Chicago, Illinois 60606

RE: HRL 959629 revoked; Plastic Playhouses and Slumber tents

Dear Mr. Anderson:

On April 17, 1997, Headquarters Ruling Letter (HRL) 959629 was issued to the Customs Port Director, Terminal Island, California, concerning protested entries of plastic playhouses and slumber tents imported by your client, ERO Industries, Inc. In HRL 959629 the subject plastic playhouses and slumber tents were classifiable under subheading 3926.90.9890, of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other; Other." Upon further examination, we are of the opinion that these playhouses and slumber tents are properly classified in subheading 3924.90.5500, HTSUS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other."

Pursuant to section 625(c)(1) Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, (Pub. L. 103-182, 107 Stat. 2057, 2186), notice of the proposed revocation of HRL 959629 was published, on March 4, 1998, in the Customs Bulletin, Volume 32, Number 9. No comments were received in response to the notice.

FACTS:

The slumber and play tents consist of a 0.15 millimeter thick polyvinyl chloride shell, polyvinyl poles which measure 1.3 millimeters in diameter and polyethylene connectors. The protestant indicated that newer versions of the tents contain a cord which connects the plastic poles.

The playhouse tent's frame creates the typical peak triangular tent frame except for the mid-section which is squared. Because of this squaring, the frame appears to be a "house" shape. When assembled, the playhouse frame measures 44 inches high and creates a base which measures 44 inches long by 33 inches wide. The slumber tent poles assemble to form the typical tent frame except instead of peaking in a triangular form, they create an arch. When assembled, the slumber tent measures 33 inches high and has the same base measurements as the playhouse frame.

Construction of both tents is completed by placing a vinyl shell over the frame. All of the shells are roller printed with various children's images and contain a slit opening on one end and a "window" on the other. Protestant noted that the shells do not provide a floor, any mechanism by which any of its openings may be closed nor is there any mechanism to secure the frame and shell to the ground. Submitted literature indicates that "the play house/slumber tent is not intended for camping usage or extended outdoor use."

ISSUE:

Whether the playhouses and slumber tents are classifiable as household plastic articles or other plastic articles.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the Harmonized System is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

Heading 3924, HTSUS, provides for "Tableware, kitchenware, other household articles and toilet articles, of plastics." Heading 3926, HTSUS, provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914."In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive, or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

EN 39.24, states, in pertinent part, that:

This heading covers the following articles of plastics:

(C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, luncheon boxes, curtains, drapes, table covers and fitted furniture dust-covers (slipovers)....

EN 39.26, states, in pertinent part, that:

This heading covers articles, not elsewhere specified or included, of plastics...

They include:

(1) Articles of apparel and clothing accessories (other than toys) made by sewing or sealing sheets of plastics, e.g., aprons, belts, babies ' bibs, raincoats, etc. Detachable plastic hoods remain classified in this heading if presented with the plastic raincoats to which they belong.

(2) Fittings for furniture, coachwork or the like.

(3) Statuettes and other ornamental articles.

(4) Dust-sheets, protective bags, awnings, file-covers, document-jackets, book covers and reading jackets, and similar protective goods made by sewing or glueing together sheets of plastics.

(5) Paperweights, paper-knives, blotting-pads, pen-rests, bookmarks, etc.

(6) Screws, bolts, washers and similar fittings of general use.

(7) Transmission, conveyor or elevator belts, endless, or cut to length and joined end to end, or fitted with fasteners....

(8) Ion-exchange columns filled with polymers of heading 39.14.

(9) Plastic containers filled with carboxymethyl cellulose (used as ice-bags).

(10) Tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (see the Explanatory Note to heading 42.02).

(11) Various other articles such as fasteners for handbags, corners for suit-cases, suspension hooks, protective cups and glides for placing under furniture, handles (of tools, knives, forks, etc.), beads, watch " glasses ", figures and letters, luggage label-holders.

Inasmuch as headings 3924 and 3926 both describe the plastic playhouses and slumber tents, they cannot be classified according to GRI 1. When goods cannot be classified by applying GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's are applied. GRI 3 states, in pertinent part, that when...goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

Based on the descriptions provided in the ENs, Customs is of the opinion that heading 3924, HTSUS, more specifically describes these articles. The playhouses and slumber tents are of the class or kind of articles which will be used in and around the home as would furniture covers or watering cans. Therefore, the playhouses and slumber tents are classifiable under heading 3924, specifically subheading 3924.90.5500, HTSUS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other."

HOLDING:

The playhouses and slumber tents are classifiable under subheading 3924.90.5500, HTSUS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other."

HRL 959629 is revoked. In accordance with 19 U.S.C. publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10 (c)(1), Customs Regulations [19 CFR 177.10(c)(1)].

Sincerely,

John Durant, Director
Commercial Rulings Division


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