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HQ 085353

October 20, 1989

CLA-2:CO:R:C:G 085353 SR


TARIFF NO.: 6304.93.00

Mr. Desi Angeles
Alliance International
100 Oceangate Ave. P-1
Long Beach, CA 90802

RE: Sleep tent

Dear Mr. Angeles:

This is in reference to your letter dated July 13, 1989, requesting the tariff classification of a "Hide and Sleep" tent under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Korea was submitted.


The merchandise at issue is "Hide and Sleep" bed tents, which cover a child's twin bed. The base is made of 65 percent polyester/35 percent cotton woven fabric and the tent is made of 100 percent nylon. The base is designed to fit over the mattress as would a fitted sheet. It is formed into a tent by assembling plastic poles and placing them in the tent. One of the bed tents has a see-through plastic sunroof and silver plastic squares that resemble headlights. The items are advertised as an instant playhouse and sleeping tent and are built to sleep in during the night.


Whether the sleep tent at issue is classifiable as a tent or bed linen.


Heading 6306, HTSUSA, provides for tarpaulins, sails for boats, tents and camping goods. Although the merchandise at issue is a tent, it is not a tent that could be used for camping. It fits over a mattress and would be used in a child's bedroom. It is not the type of tent that is intended to be classified under heading 6306, HTSUSA.

Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6302, HTSUSA, state that this heading includes articles that are usually made of cotton or flax but sometimes also of hemp, ramie or man-made fibers, etc,; they are normally of a kind suitable for laundering. The sleep tent at issue is more than bed linen. It is advertised as being a playhouse during the day and a tent at night. The tent portion of the article is made of nylon. The bed tent which has pieces of plastic attached would be difficult to launder.

Heading 6304, HTSUSA, provides for other furnishing articles. The Explanatory Notes to heading 6304 state that this heading covers furnishing articles of textile materials for use in the home, public buildings, etc., including wall hangings and textile furnishings for ceremonies (e.g. weddings or funerals); mosquito nets; bedspreads, cushion covers, mantelpiece runners; curtain loops; valances. This heading provides for a wide variety of furnishings. The tent at issue is similar to mosquito netting used over a bed as provided for in this heading.


The merchandise at issue is classifiable under subheading 6304.93.00, HTSUSA, as other furnishing articles, other, not knitted or crocheted, of synthetic fibers. The textile category number is 666, the rate of duty is 10.6 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 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.


John Durant, Director

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