HQ 087844: Crib safety tents are not designed to afford shelter and aretherefore not tents under 6306 but other furnishing articles.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087844

                        November 30, 1990




CLA-2 CO:R:C:G  087844  HP

CATEGORY:  Classification

TARIFF NO.:  6304.91.0040

Mr. John F. Cowen
Philip T. Cowen Customhouse Brokers
1918 E. Elizabeth
Brownsville, TX 78520

RE:  Crib safety tents are not designed to afford shelter and are
therefore not tents under 6306 but other furnishing articles.

Dear Mr. Cowen:

     This is in reply to your letter of July 31, 1990, to our
Laredo, Texas, office concerning the tariff classification of a
crib safety cover, produced in Mexico, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).  Please
reference your client Tots In Mind, Inc.

FACTS:

     The merchandise at issue consists of a "COZY CRIB TENT ,"
designed to prevent a child from climbing out and causing injury.

The upper portion of the cover is constructed of knit mesh (net)
material, and the side portions are of nylon woven material with
Velcro  fasteners and polyester cord ties.  There is a plastic
zipper opening on the front which keeps the child safely in the
crib.  The framing is of fiberglass rods with metal attachments.
The cover is composed of the following materials:

     Materials             Length/Unit            Weight/Unit

   Nylon Netting            2-
 yards                134 g

   Nylon Taffeta            2  yards                112 g

  Plastic Zipper             6.6 feet                 35 g

  Fiberglass Rods            12 feet                 4.4 oz

  Polyester Cord             3 yards                  14 g
       Ties

      Velcro                5.7 yards                 66 g

       Label                  1/unit                  3 g

   Nylon Webbing              2 feet                  9 g

   Nylon Thread              30 yards                 3 g

ISSUE:

     Whether the instant merchandise is classifiable as a tent or
a furnishing item under the HTSUSA?

LAW AND ANALYSIS:

     Heading 6306, HTSUSA, provides for, inter alia, tents.  The
Explanatory Notes (EN) to the HTSUSA constitute the official
interpretation of the tariff at the international level.  While
not legally binding, they do represent the considered views of
classification experts of the Harmonized System Committee.  It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the Explanatory Notes when
interpreting the HTSUSA.  The EN to this heading states:

          (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 singly 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 presented
               complete with their tent poles, tent
               pegs, guy ropes or other accessories.

     Webster's II New Riverside University Dictionary (1984)
defines the instant terms as follows:

          tent A portable shelter ... stretched over a
               supporting framework of poles with ropes
               and pegs.

     It is our opinion that the "crib tent" is not a tent as
provided for in heading 6306, HTSUSA.  Both the Explanatory Notes
and Webster's make it clear that tents are designed to be
shelters.  The instant merchandise is designed to protect the
child from injuries related to crib falls and nighttime
wandering.  Classification in heading 6306, therefore, is
inappropriate.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 6304.91.0040, HTSUSA, textile
category 666, as other furnishing articles, excluding those of
heading 9404, other, knitted or crocheted, of man-made fibers.
The applicable rate of duty is 11.5 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
part categories are the result of international bilateral
agreements which are subject to frequent negotiations 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.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.


                            Sincerely,





                      John Durant, Director
                   Commercial Rulings Division