CLA-2:CO:R:C:G 085353 SR
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.
FACTS:
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.
ISSUE:
Whether the sleep tent at issue is classifiable as a tent or
bed linen.
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LAW AND ANALYSIS:
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.
HOLDING:
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
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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.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference