CLA-2 CO:R:C:T 088218jlj

Mr. Jack Alsup
Alsup & Alsup
P. O. Box 1251
Del Rio, Texas 78841

RE: Classification of a screen house tent

Dear Mr. Alsup:

You requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a "Pop-Up Baby Cabana" along with its pad and carrying case. The merchandise is imported from Mexicao on behalf of your client, Fisher Price. You submitted a sample along with your request.

FACTS:

The sample submitted is a dome-shaped "Pop-Up Baby Cabana," item number 9109, with a floor pad, carrying bag, plastic frame and three plastic anchoring stakes. Two of the cabana walls are composed for the most part of a screen mesh material, while the other two panels are made entirely of a nylon woven fabric. The cabana has a zipped closure.

The floor of the cabana is made of coated woven polypropylene strips. The floor pad is made of 65 percent polyester/35 percent cotton fabric with polyester filling. It measures approximately 32.5 square inches. The cylindrical shape carry bag is composed of woven nylon fabric with a drawstring closure and a textile web strap.

Three Headquarters Ruling Letters (HRL's) were issued which covered the same merchandise: HRL 084416 of July 20, l989 (the cabana), HRL 085331 of August 25, 1989 (the bag), and HRL 086090 of January 3, 1990 (the pad). In each of these rulings, all three components of the tent were classified together under subheading 6306.22.9000, HTSUSA, as tents: of synthetic fibers: other.

You suggest, based on language in HRL 084416, that the instant baby cabana is a screen house and should be classified in subheading 6306.22.9010, HTSUSA.

LAW AND ANALYSIS:

HRL 083789 classified an "OASIS SCREENHOUSE" with polyethylene screening on four sides in subheading 6306.22.9000, HTSUSA, under the provision for tents, of synthetic fibers, other. HRL 084416, which covered the instant cabana, stated:

HRL 083789 dated March 31, 1989, dealt with screen houses. These screen houses do not have a floor but have a roof and four sides of textile screens. The screen houses were classified as tents. The cabanas at issue are similar to a screen house because they also have the same structure as a tent and they provide protection from the sun and insects. [Emphasis added.]

You argue that the above-cited passage indicates that the infant cabanas should be placed within the statistical suffix for screen houses. We observe that HRL 084416 merely said that the cabanas at issue were similar to screen houses. We take special note of the fact that the screen houses in HRL 083789 had four sides of textile screens, while the instant infant cabana has two sides in part of textile screens and two sides of opaque textile cloth. When an article contains a solid wall of woven fabric for protection from wind and rain, it is more than a screen house. We consider it to be a tent, just as the instant cabana was found to have the same structure as a tent in HRL 084416.

Following the rationale above, the instant baby cabana is distinguishable from a screen house because a significant portion of the panel material is woven fabric. We hold that the baby cabana is classified in the "other" statistical suffix of the applicable tent provision, in subheading 6306.22.9030, HTSUSA.

HOLDING:

The instant cabana is classified in subheading 6306.22.9030, HTSUSA, dutiable at the rate of 10 percent ad valorem. Textile category 669 applies to this subheading.

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 renegotiaqtions and changes, to obtain the mostcurrent 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.

Sincerely,

John Durant, Director
Commercial Rulings Division