H318707

U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H318707 September 1, 2021 OT:RR:CTF:FTM H318707 JER CATEGORY: Classification TARIFF NO.: 9503.00.90 Center Director Apparel, Footwear & Textile CEE Center of Excellence & Expertise U.S. Customs and Border Protection 6601 N.W. 25th Street, Rm 202 Miami, FL 33122 Attn.: Jose R. Ramos, Supervisory Import Specialist RE: Internal Advice; Tariff Classification of Children’s Play Tents Dear Center Director: This is in response to your request for internal advice, dated May 20, 2021, regarding the tariff classification of children’s play tents under the Harmonized Tariff Schedule of the United States (“HTSUS”). Our decision is set forth below. FACTS: The imported merchandise consists of three tents, which are described as play tents or kid’s tents and include: the Giant Party Kids Tent, Colorful Curvy Kids Tent, and the Rainbow Kids Tent. According to the Alvantor’s (importer’s) website, the subject merchandise consists of the following dimensions and features. Giant Party Kids Tent claims to be 58”x58”x47” and folds down to fit into a portable bag, size dia. 3.2”x17.5”, and weighs 2.5 lbs. It is advertised for use by children ages 3-6, with a Velcro Tab closure at the center door panel and bottom of each panel. The Alvantor website describes the merchandise as follows: The Giant Party Kid Tent is described as being a vibrant multi-Colored kid’s tent which is larger their regular play tents. It is suitable for 3-6 kids who have a very creative imagination! Your little ones can host their own party for fun. The vibrant color gives your kids a creative imagination. Strong fiberglass poles make this children’s play tent sturdy. Also great for kids to learn how to pitch a tent! Mesh top for fun in the sun and for parents to check up on their children. Includes a tunnel door so you can create tent cities with our other play tents and tunnels. It comfortably fits adults and children for indoor and outdoor activities. Used as a playhouse, it can provide a private world for playroom at home, for sleepovers, birthday parties, picnics, parks, backyard, carnival, school, nursery, daycare playground etc., and great for dogs, cats, and pets as well! The Colorful Curvy Kids Tent measures 48”x48”x42”. Folded dimensions are as follows: 17.5”x4”x4”, weight 1.8 lbs. It is suitable for 2-3 children and contains a zippered front closure. The Alvantor website describes the merchandise as follows: The Colorful Curvy Play Tent is described by Alvantor as being very attractive for its special curvy sewing line. It has 4 different color combination on 4 sides panel, which will catch your little one’s eyes at first sight. Includes a mesh window for fun in the sun and for parents to check up on their children. Includes a tunnel door so you can create TENT CITIES with our other play tents. PLEASE NOTE THIS IS INTENDED FOR PLAY. Rainbow Kids Tent measures 48”x 48”x42” and folds down to fit into a portable bag, size dia. 3”x17.5” H, weight is 1.9 lbs, suitable for 2-3 children, with a Velcro Tab closure at the center door panel and bottom of each panel. The Alvantor website describes the merchandise as follows: The Rainbow Kid Tent has some of the same features as the other two Kid Tents. It is a multi-Colored kids’ tent will catch your kids’ eyes at first sight. In this toy tent, your little ones can play by themselves for hours, which gives yourself some time to relax. ISSUE: Whether the subject children’s play tents are classifiable as tents under subheading 6306.22.90, HTSUS, or as toys under subheading 9503.00.90, HTSUS. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2021 HTSUS headings at issue are as follows: 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: 6306.22 Of synthetic fibers: 6306.22.90 Other… * * * 9503 Other toys; reduces-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: * * * 9503.00.90 Other… * * * The Legal Notes to Chapter 95, HTSUS, provide, in relevant part, as follows: 1. This chapter does not cover (v) Racket strings, tents, or other camping goods, or gloves, mittens and milts (classified according to their constituent material); [Emphasis added] * * * 3. Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of the merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 63.06 provides, in pertinent part, as follows: This heading covers: (4) Tents are shelters made of lightweight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or canvas. They usually have a single or double sides or walls (single or double), which permit the formation of an enclosure. The heading covers tents of various sizes and shapes, e.g., marquees and tents for military, camping (including backpack tents), circus, beach house use. They are classified in this heading whether or not they are presented complete with their tent poles, tent pegs, guy ropes or other accessories. EN 95.03 provides, in pertinent part, as follows: This heading covers: (D) Other toys. This group covers toys intended essentially for the amusement of persons (children or adults). * * * (xxiii) Play tents for use by children indoors or outdoors. * * * For purposes of tariff classification, the distinction between a tent designed for use during camping or other use as an outdoor shelter and a “play tent” intended to be used by children as a playhouse or playful activity was established in Ero Industries v. United States, 24 C.I.T. 1175, and later affirmed in Ero Industries, Inc. v. United States, 118 F. Supp. 2d 1356 (Ct. Int’l Trade 2000). In Ero Industries, the court held that certain tents were classifiable as “toys” of subheading 9503.90.00, HTSUS, rather than as “tents” of subheading 6306.22.90, HTSUS. The court in Ero Industries found that “tents” are temporary structures used for protection against the elements. By contrast, the court stated that “play tents” were structures that afforded a child amusement during play activities. See id. at 1364. The court concluded that the utility value of the tent was incidental to its amusement value, noting that “play tents” were not shelters or camping tents. Id. at 1361. At issue is whether the subject tents are classified under heading 6306, HTSUS, as tents or under heading 9503, HTSUS, as toys. The EN to heading 63.06, HTSUS, explains that tents are shelters. Similarly, EN 63.06 provides, in part, that the heading covers “tents of various sizes and shapes, e.g., marquees and tents for military, camping (including backpack

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2021 HTSUS headings at issue are as follows:6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents:6306.22 Of synthetic fibers:6306.22.90 Other… * * *9503 Other toys; reduces-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: * * *9503.00.90 Other…* * *The Legal Notes to Chapter 95, HTSUS, provide, in relevant part, as follows:1. This chapter does not cover(v) Racket strings, tents, or other camping goods, or gloves, mittens and milts (classified according to their constituent material); [Emphasis added]* * *3. Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. * * *The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of the merchandise. See T.