HQ 086867: Classification of a "fun tent", model No. 4644

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       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.




















                                          -2-


            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.






















                                          -3-


                 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


























                                          -4-


            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
                                        Acting Director
                                        Commercial Rulings Division
















































            6 cc A.D., N.Y. Seaport
            rimmer library/peh
            086867