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February 11, 1999

CLA-2-63:RR:NC:TA:352 D87416


TARIFF NO.: 6306.22.9030; 6306.21.0000

Mr. Harold Arnett
Tandy Craft Products
1400 Ever man Parkway
Fort Worth, TX 76140-5089

RE: The tariff classification of a “Tepee” from Hong Kong, China, or Taiwan.

Dear Mr. Arnett:

In your letter dated January 25, 1999, you requested a classification ruling.

The submitted literature depicts a child’s play “Tepee.” The “Tepee” is made of either 35 percent cotton/65 percent polyester canvas fabric or 100 percent cotton canvas fabric. When the “Tepee” is set up for use, it has an open air top and no floor. The “Tepee” comes equipped with wooden dowels which provide the framework for the textile fabric. The literature provided indicates the “Tepee” can be used outdoors where it will afford some protection from the elements.

You believed that the “Tepee” should be classified in subheading 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys...other toys and models. You further believed that the article should not be considered a tent because it has no floor and has an open air top. Although an opening may exist at the top, the “Tepee” remains capable of providing some protection from the elements. This product is also excluded by Chapter 95, Note 1(a).

Depending on the materials used for the construction of the “Tepee”, the applicable subheading for the “Tepee” will be either 6306.22.9030 or 6306.21.0000, HTS, which provides for tents. If the “Tepee” is made of 35 percent cotton/65 percent polyester, 6306.22.9030, HTS, applies. The rate of duty will be 9.4 percent ad valorem. If the “Tepee” is made of 100 percent cotton, 6306.21.0000, HTS, applies. The rate of duty will be 12 percent ad valorem.

The “Tepee” falls within textile category designation 669, if entered under 6306.22.9030, HTS. Based upon international textile trade agreements products of China and Taiwan are subject to a quota and the requirement of a visa. Products of Hong Kong are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

This ruling is being issued under the provisions of Part 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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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