The tariff classification of a tent from Taiwan.

NY 884230 April 14, 1993 CLA-2-39:S:N:N6:221 884230 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Matthew C. Meadows William H. Meadows, Inc. 6050 McDonnell Boulevard Suites 13 & 14 St. Louis, Missouri 63134-2000 RE: The tariff classification of a tent from Taiwan. Dear Mr. Meadows: In your letter dated March 22, 1993, on behalf of American Recreation Products, Inc., you requested a tariff classification ruling. The tent consists of a shell and a free standing frame, both composed of polyvinyl chloride. The tent is tunnel shaped and measures 45" in length by 33" in width by 33" in height. The tent does not have a floor and has a slit front opening that cannot be completely enclosed. You state that the tent is not designed for camping, but is meant for use as a toy. You believe that the tent should be classified in heading 9503, which provides for toys. However, Legal Note 1 (u) of chapter 95 precludes classification of tents in chapter 95. The applicable subheading for the tents will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport