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February 11, 1999

CLA-2-63:RR:NC:TA:352 D87494


TARIFF NO.: 6306.21.0000

Ms. Dana L. Trout
Trans-Trade, Inc.
P.O. Box 612369
DFW Airport, TX 75261

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

Dear Ms. Trout:

In your letter dated January 25, 1999, on behalf of The Peruvian Touch Imports, Inc., Carrollton, Texas, you requested a classification ruling.

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

You believed that the “Teepee” 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 “Teepee” remains capable of providing some protection from the elements. This product is also excluded by Chapter 95, Note 1(a).

The applicable subheading for the “Teepee” will be 6306.21.0000, HTS, which provides for tents: Of cotton. The rate of duty will be 12 percent ad valorem.

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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