# HQ 963779

March 31, 2000

CLA-2 RR:CR:GC 963779 BJB

CATEGORY: Classification

TARIFF NO.: 6306.22.9030

Mr. Craig Adams, Owner

Adams International

15316 NW Troon Drive

Portland, OR 97229-0915

RE: Play Castle tent; headings 6306 and 9503, HTSUS; EN 63.06; Note 1(u)
to Chapter 95.

Dear Mr. Adams:

This is in response to your letter of February 10, 2000, to the Customs
National Commodity Specialist Division, New York, requesting a ruling on
the classification of a "child's play castle," pursuant to the
Harmonized Tariff Schedule of the United States (HTSUS). Your letter was
forwarded to this office for response.

**FACTS:**

The merchandise is described as "a child's castle" ("castle"). The
sample castle submitted has a water repellant treated nylon fabric
covering that is placed upon a frame composed of fiberglass poles. Six
poles support the central portion of the castle. The upper end of these
six poles are inserted into form-fitted plastic end pieces, attached to
the fabric covering by a nylon web loop and inserted into fabric seams
sewn the length of the central portion of the castle structure. At the
castle base, each of these poles is inserted into a webbed nylon hook
and loop corner piece also sewn to the castle exterior.

The castle roof is conical in shape. Six fiberglass rods are inserted
into reinforced seams sewn into the roof fabric. The tip at both ends of
each rod exits at the end of each seam. These seams extend from the top
point of the castle roof (cone) to the base of the roof section. A
reinforced patch of webbed nylon fabric with six individual nylon hook
and loop corners is sewn to the interior side of the roof's point to
further secure the upper tips of these rods. The castle has a
waterproof-treated nylon fabric floor sewn to the base edge of the
castle's six fabric panel walls.

The castle has two openings. They are located on opposite wall panels,
are of equal size, and are semi-circular in shape. These openings may be
covered with a nylon fabric flap, the upper edge of which is sewn above
each opening on the exterior of the castle. The flaps extend to cover
the openings from top to bottom. They may be secured closed by hook and
loop patches located on the edges of the flaps and the castle opening.
The flaps may also be held open by rolling them up and securing them to
the top of the opening with two nylon strips equipped with hook and loop
patches.

**ISSUE:**

Whether the articles are classified under heading 6306, HTSUS, as tents,
or under heading 9503, HTSUS, as toys.

**LAW AND ANALYSIS:**

Classification of merchandise under the HTSUS is in accordance with the
General Rules of Interpretation (GRIs). Under GRI 1, HTSUS, goods are to
be classified according to the terms of the headings and any relative
section or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.

In understanding the language of the HTSUS, the Harmonized Commodity
Description and Coding System Explanatory Notes may be utilized. The
Explanatory Notes (ENs), although not dispositive or legally binding,
provide a commentary on the scope of each heading of the HTSUS, and are
generally indicative of the proper interpretation of these headings.
Customs believes the ENs should always be consulted. *See* T.D. 98-80,
54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

The HTSUS provisions under consideration are as follows:

6306 Tarpaulins, awnings and sunblinds; tents; sails

for boats, sailboards or landcraft; camping

goods:

Tents:

6306.22 Of synthetic fibers:

90. Other

\* \* \* \*

6306.29.00 Of other textile materials

\* \* \* \*

> 9503 Other toys; reduced-size (\"scale\") models and
>
> similar recreational models, working or not;
>
> puzzles of all kinds; parts and accessories
>
> thereof:
>
> 9503.90.00 Other

\* \* \* \*

The general ENs for Chapter 95, HTSUS, state, in pertinent part, that,
\"\[a\]part from the articles excluded in the following Explanatory
Notes, this chapter also excludes:\...(c) Tents and camping goods
(generally heading 63.06) . . ..\" Therefore, if the subject article
meets the tariff definition of \"tent,\" it is excluded from
classification as toys.

Further, Note 1(u) to Chapter 95, HTSUS, states that the chapter does
not include \"Racket strings, tents or other camping goods, or gloves
(classified according to their constituent material).\"

Customs has generally determined that articles similar to the instant
merchandise were classifiable under subheading 6306.22.9030, HTSUS,
*See* HQ 962984, dated March 23, 2000; HQ 963702, dated March 23, 2000;
HQ 962983, dated March 29, 2000; HQ 963574, dated September 24, 1999; HQ
962147, dated April 6, 1999; HQ 085269, dated April 13, 1990; and HQ
087116, dated July 17, 1990. However, in a number of rulings involving
merchandise distinguishable from the present article, Customs has
determined, for example, that a slumber hut, a multi-unit play
environment, a ball pit, a ball barrel, and a slipcover play house
(without a frame), were classifiable under heading 9503, HTSUS, as toys
(*See,* HQ rulings: 962408, 960123, 956974, 957639 and 959998).

We begin our analysis with the terms of heading 6306, HTSUS, which
provides for, \"Tarpaulins, Awnings and Sunblinds; Tents; Sails for
Boats, Sailboards, or Landcraft; Camping Goods.\"

EN 63.06 provides that:

\* \* \* \* \* \* \* \* \* \*

\(4\) 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 of canvas. They usually have a single
or double roof and 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 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.

Caravan \"awnings\" (sometimes known as caravan annexes) which are
tent-like structures are also regarded as tents. They are generally made
of man-made fibre fabrics or of fairly thick canvas. They consist of
three walls and a roof and are designed to augment the living space
provided by a caravan.

∗ ∗ ∗ ∗ ∗

In HQ 089149, dated July 30, 1991, Customs ruled that a play tent was
classifiable under subheading 6306.22.9030, because the definition of
\"tent\" set forth in the ENs was broad enough to cover many types of
tents, including play tents. *See also*, HQ 950217, dated December 19,
1991, affirming HQ 089149. *See also*: HQ 087116, dated July 17, 1990;
HQ 088644, dated June 13, 1991; HQ 086969, dated April 27, 1990; HQ
086867, dated April 26, 1990; HQ 085269, dated April 13, 1990; and HQ
084745, dated September 15, 1989, all indicating that play and slumber
tents met the EN definition of \"tents\" and therefore were excluded
from classification as toys.

Not every article, which provides amusement or "play situations" to
children, is considered a toy for classification purposes. Note 1 to
Chapter 95, HTSUS, lists several articles that might be considered toys,
but which are excluded from Chapter 95. Children's tents are a prominent
example of this. If the Chapter Note did not instruct Customs to exclude
\"tents,\" each case would have to be judged against the parameters for
classification of \"toys\" as well as \"tents.\" Instead, Note 1(u) to
Chapter 95, excludes "\[r\]acket strings, tents or other camping goods,
. . .." Finally, we note that Customs classifies merchandise in the
condition in which it is imported. How and where an article is sold is
an ancillary consideration. If the subject article meets the definition
of a tent, it should be, pursuant to Note 1(u) to Chapter 95, excluded
from classification in Chapter 95; regardless of its claimed use.

In accordance with the aforecited rulings, the castle must be examined
to determine whether it meets the term "tent" in heading 6306 in light
of its EN, and would therefore, according to Note 1(u) to Chapter 95, be
excluded from classification as a toy.

The Merriam-Webster's Collegiate Dictionary, Tenth Edition, 1999,
p.1215, defines \"tent\" as \"a collapsible shelter of fabric (as nylon
or canvas) stretched and sustained by poles and used for camping
outdoors or as a temporary building." The description of articles
belonging to the class or kind, \"tents,\" in EN 63.06, is very broad in
scope. The breadth of this scope coupled with the dictionary's broad
definition leads us to believe that for an article to be considered a
\"tent\" it must, at a minimum, be covered by some flexible material, be
sustained by a frame/skeleton, and provide a minimum amount of shelter.

The castle is covered with water repellant, nylon fabric. While specific
information regarding the tensile strength or thickness of the nylon
fabric used for the subject articles has not been provided, neither
heading 6306, nor EN 63.06 (4), require that the material used to
construct a tent conform to a predetermined thickness.

In HQ 962147, Customs determined that hunting or duck blinds,
constructed of a lightweight synthetic (nylon) woven camouflage pattern
fabric, hung over a pole frame made of steel or fiberglass, featuring
openings on all four sides at shoulder height and in the roof, still
constituted a tent. In HQ 089149, Customs held that a play tent was
classifiable in subheading 6306.22.9030, because the description of
"tent" set forth in the ENs was broad enough to cover many types of
tents, including play tents. Not unlike the tent in HQ 962147, the
subject articles are constructed with nylon fabric treated to provide a
minimum level of water repellant protection. Moreover, the
specifications and sample you've provided demonstrate that this article
is intended for some outdoor use.

EN 63.06(4), does not require that tent fabric be "coated, covered, or
laminated, or of canvas." However, where each of the article coverings
are in fact treated with a water repellant, and each article has a
waterproof treated floor covering, this reflects an intention of outdoor
use.

The present article is covered with a solid colored cloth on its roof
and a brick pattern around the six nylon panels. However, none of the
heading, section, chapter notes, ENs, or Headquarters rulings suggest
that the application of one design or color, even a military camouflage
pattern, or of bricks and mortar, can substantively alter the nature of
the article. Thus, whether an article is brightly colored, painted
camouflage, or appears with a striped pattern, the fact that the article
is still a tent, has not been changed.

The article is held erect by a flexible frame or skeleton. The frame is
constructed of fiberglass poles resistant to the corrosive effects of
continuous outdoor use. There is no apparent danger that the corrosive
effects of oxidization or metal fatigue will occur even with extended
exposure to outdoor use. This being noted, there are no requirements
that a tent frame must be treated to prevent any particular degree of
oxidization or corrosion.

In fact, there is no requirement that tent poles be capable of
withstanding any particular degree of structural stress. Further, under
EN 63.06(4), there is no requirement that a tent "be presented complete
with their tent poles, tent pegs, guy ropes or other accessories." The
use of fiberglass poles as supports, does however, provide evidence that
the structural frame can readily withstand moisture, moulding, and
decay, and demonstrates an intention that the article is intended to
withstand some continued outdoor use.

The article is distinguishable from the "slipcover-like textile 'play
house,'" classified in subheading 9503.90.0030, HTSUS, (discussed in HQ
959998, dated August 17, 1997), and the "toy bed tent," classified in
subheading 9503.90.6000, (in HQ 954239, dated September 14, 1993). It
should be noted for example, that unlike the present article, the
slipcover-like textile "play house" in HQ 959998, had no structure
unless the article was placed over a card or similar table.

Having determined that the article is covered by some flexible material,
and is sustained by a durable frame/skeleton, it remains to determine
whether it also provides a minimum amount of shelter.

The subject article provides a ventilated and shaded enclosure,
providing a child cover, whether on the beach or in the backyard. The
article has a defined roof, tent flaps that are securable by hook and
loop patches, and a flexible weather resistant frame to protect its
occupants from a rain shower, an errant garden hose, or from the hot
sun.

As indicated by EN 63.06, the definition of tents is broad enough to
include many types of tents, including those which are not *per se*,
"shelters," but that do provide protection against some elements.
Customs has interpreted the term "tents" to include a variety of
articles which are "shelters," made of textile materials that form a
protective enclosure and, therefore, fall within the class or kind of
merchandise considered tent-like structures.

Although this article lacks various structural features, including any
mechanism to secure its frame or shell to the ground, Customs has held
that the presence or absence of such structural features does not
separate playhouses and slumber tents from the class or kind of articles
known as tents, nor does the heading require such. See EN 6306(4), and
*e.g.*, HQ 089149, and 950217.

In the case of this article, it is our view that the parameters for
classification in heading 6306, have been met for the following reasons:

1.  The water repellant, nylon fabric construction is not flimsy. The
    article is suitable and intended for some outdoor use;

2.  The castle is designed with roll-up or otherwise securable door and
    opening flaps, and rain repellant roofs. It has a flexible frame and
    is designed to provide some minimal protection against the elements
    of sun, sand, and breezes.

As we have concluded that the article is classifiable in heading 6306,
there is no need to discuss classification in heading 9503. *See also*,
HQ 963574, dated September 24, 1999; HQ 087116, dated July 17, 1990, HQ
088644, dated June 13, 1994, and HQ 089149, dated July 30, 1991,
affirmed in HQ 950217, dated December 19, 1991.

**HOLDING:**

The castle at issue is provided for under subheading 6306.22.9030,
HTSUS, which provides for tents, of synthetic fibers, other. The quota
category for each of these articles is category 669.

The designated textile and apparel categories and their quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information, we suggest that you check, close to the time of shipment,
the U.S. Customs Service Textile

Status Report, an internal issuance of the U.S. Customs Service, which
is available at the Customs Web site at
[www.customs.gov](http://www.customs.gov/). In addition, 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 and should also be verified at the time of shipments."

> Sincerely,
>
> John Durant, Director Commercial Rulings Division