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HQ 089149

July 30, 1991

CLA-2 CO:R:C:T 089149


TARIFF NO.: 6306.22.9030

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

RE: NFL Play Tent; Heading 6306

Dear Mr. Katz:

In your letter of March 28, 1991, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for an "official NFL play tent" to be manufactured in South Korea, China, Taiwan or Hong Kong. The tent will be imported by your client Nelson/Weather-Rite, Inc.


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.

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


Is the instant play tent classified in Heading 9503 as a toy, in Heading 6306 as a tent, or in Heading 6307 as an other made up article of textile?


You cite to Customs Headquarters Ruling Letter (HRL) 086867 of April 26, 1990, which classified a similar tent under the provision for tents in subheading 6306.22.90, HTSUSA, and argue 2
that the instant merchandise is distinguishable from the merchandise in that ruling letter for the following reasons:

(1) The instant tent's fabric is different in that it is not coated, filled or waterproof;

(2) The instant tent is attractive to children because of the NFL logo and colors, while the tent in HRL 086867 did not have these features;

(3) The instant tent does not have the four steel stakes which the tent in HRL 086867 did, so the instant tent has more limited outdoor usage because it cannot be used in high winds;

(4) The instant sample does not have a nylon carry bag; and

(5) The instant sample has PVC support poles which are weaker rather than the shock-corded fiberglass poles in the tent in HRL 086867.

You also maintain that classification of the instant play tent as a tent is contrary to the definition of the word "tent" contained in the Explanatory Notes, which are the official interpretation of the tariff at the international level.

The Explanatory Notes for Heading 6306, HTSUSA, have the following to say about tents:

(4) Tents are shelters made of lightweight to fairly heavy fabrics of man-made fibers, cotton or blended textile materials, whether or not coated, covered or laminated, 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.

You argue that since tents must be shelters, the instant play tents are not qualified to be classified as tents in Heading 6306 because they were designed for play purposes. You also contend that the instant tents are not similar to the exemplars of tents set forth in the Explanatory Notes. 3

You conclude that the instant play tents are classified as other toys in Heading 9503, HTSUSA, or, in the alternative, as other made up articles in Heading 6307, HTSUSA.

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes.

We have considered your arguments, and we do not find that the instant tent is distinguishable from the tent which was the subject of HRL 086867. The instant sample is advertised as a play tent, and it is used both indoors and outdoors. It has "tough" PVC poles for support. The fact that it lacks a carry bag and steel stakes and that it is made of a different fabric does not serve to separate it from the type of items known as tents, nor do the NFL logo and colors.

Furthermore, we find that the definition of "tent" set forth in the Explanatory Notes cited above is broad enough to cover many types of tents, including the instant play tent. See HRL 086867 cited above, HRL 084416, HRL 085269, 088218, and HRL 088644 for rulings in which other similar articles were classified as tents. We therefore conclude that the instant sample is classified as a tent in Heading 6306, HTSUSA.

Chapter Note 1 (u) of Chapter 95, the chapter which covers toys, specifically says "This chapter does not cover:...Racket strings, tents, or other camping goods, or gloves...." The instant tents are therefore excluded from Chapter 95 by virtue of this chapter note.

Heading 6307 covers other made up articles of textile material. GRI 3 (a) says, in pertinent part: "The heading which provides the most specific description shall be preferred to headings providing a more general description...." GRI 3 (a) requires that the instant tents be classified under the more specific provision for tents rather than under the more general provision for other made up articles of textile material.


For all of the reasons given above, the instant tents must be classified under the provision for tents of synthetic fibers, other, in subheading 6306.22.9030, HTSUSA, dutiable at the rate of 10 percent ad valorem. Textile category 669 applies to this tariff provision.


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. Inasmuch as 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.


John Durant, Director
Commercial Rulings Division

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