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NY 814712

September 18, 1995

CLA-2-63:S:N:N3:345 814712


TARIFF NO.: 6306.22.9030, 9503.70.0030

Mr. Gerald Boerum
Rand International
51 Executive Boulevard
Farmingdale, New York 11735

RE: The tariff classification of Children's Tent from China

Dear Mr. Boerum:

In your letter dated September 5, 1995, you request a tariff classification ruling.

The sample you submit is a children's tent which measures approximately 48" square at the base and 52" in height when erected using two supplied sets of eight interlocking metal support rods. The tent is made of 100% woven nylon fabrics sewn together to form a dome like enclosure. It contains a zippered flap entrance, approximately 26" wide X 18" high, on one side and a circular nylon mesh window, approximately 18" in diameter, with a window flap on the adjacent side. Knitted nylon pockets, approximately 2" X 3", are sewn into the four corners of the base to anchor the metal support rods. The lower panel of each side and structural support sleeves sewn into each side corner of the tent are decorated with a colorful print pattern which depicts cartoon dinosaur characters. Four cartoon banana characters and the inscription "BANANAS IN PYJAMAS" in colorful lettering decorate the side panel above the entrance. The tent comes packed in a woven nylon fabric tubular shaped carrying case with a drawstring closure.

You state that the tent is to be used only by children and used primarily when filled with plastic balls (to be imported either with the tent or separately) similar to that seen in amusement parks. You also state that the tent is sold as a play item for children and not for outdoor camping.

The applicable subheading for the children's tent will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for Tents: Of synthetic fibers: Other: Other. The rate of duty will be 9.9 percent ad valorem.

The children's tents fall within textile category designation 669. As a product of China, this merchandise is subject to quota and visa requirements based upon international textile trade agreements.

Since these agreements are subject to frequent renegotiations and change, to obtain the most current information available, we suggest 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.

If the plastic balls intended to fill the tent are imported with the tent packaged together for retail sale, depending on size of the balls and quantity, they both may be considered as an entirety and classified as a set under subheading 9503.70.0030 HTS which provides for other toys put up in sets or outfits, and parts and accessories thereof, Other: Other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5886.


Roger J. Silvestri

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