HQ 084416: Classification of an infant cabana

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 084416

                                    July 20, 1989



          CLA-2:CO:R:C:G  084416  SR

          CATEGORY:  Classification

          TARIFF NO.:  6306.22.9000

          Mr. Fred Goris
          Fisher-Price
          636 Girard Avenue
          East Aurora, N.Y. 14052-1885

          RE:  Classification of an infant cabana

          Dear Mr. Goris:

               This is in reference to your letter dated April 4, 1989,
          requesting the tariff classification of an infant cabana under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  The articles are produced in Mexico.

          FACTS:

               The merchandise at issue is an infant cabana.  It is a dome
          type tent enclosure with a zipper closure.  It has a floor size
          measuring 32 inches square and a center height of 2 feet.  It is
          constructed of synthetic woven fabric except for a partial mesh
          area on either side.  The floor of the tent is composed of woven
          polypropylene strips.  The article comes with a carry bag that is
          constructed of woven textile material and measures approximately
          38 1/2 inches long with a drawstring closure and textile strap.
          The plastic poles and four anchoring stakes will be inserted in
          the United States after importation.  The cabana is designed for
          outdoor use for protection from the sun and insects.

          ISSUE:

               What is the classification of the infant cabana?

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI), taken in order.  GRI 1
















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          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.  The Explanatory
          Notes to the HTSUSA constitute the official interpretation of the
          tariff at the international level.  The Explanatory Notes to
          heading 6306, HTSUSA, define tents as follows:

               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 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 definition of a tent in the Explanatory Notes is very
          broad and includes a wide variety of structures.  The infant
          cabana at issue would be considered a tent under the definition
          provided.

               HRL 083789 dated March 331, 1989, dealt with screen houses.
          These screen houses do not have a floor but have a roof and four
          sides of textile screens.  The screen houses were classified as
          tents.  The cabanas at issue are similar to a screen house
          because they also have the same structure as a tent and they
          provide protection from the sun and insects.

          HOLDING:

               The infant cabana at issue is classifiable under subheading
          6306.22.9000, HTSUSA, as tents of synthetic fibers, other.  The
          textile category number is 669, and the duty rate is 10 percent
          ad valorem.

               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




















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          Customs office prior to importation of this merchandise to
          determine the current status of any import restraints or
          requirements.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division





















































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference