The tariff classification of a sleeping bag, a pillow, and a tent, from China

N197169 January 12, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030, 9404.30.8000, 9404.90.2000 Mr. John Whitson Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a sleeping bag, a pillow, and a tent, from China Dear Mr. Whitson: In your letter dated December 8, 2011, you requested a tariff classification ruling. You submitted a sample of what you refer to as the “Kid’s 3pc. Explorer Kit assortment,” Costco item #873595. It contains a sleeping bag, a pillow with a stuff sack, and a tent with tent stakes. The sleeping bag, tent, and packaging are decorated in a Disney® Princess motif. The tent measures 5’ x 3’x 3’ tall and is made of woven polyester fabric. It has an exterior frame of folding fiberglass poles, a full-front zipper opening, a detachable rain fly over the mesh fabric peak, and no floor. At each corner there are fabric loops for the included 5” stakes, indicating that outdoor use is feasible. The stakes and folded poles are in a drawstring stuff sack. The sleeping bag measures 28” x 56”. It has a three-sided zipper closure. It is made of woven polyester with 100% polyester fill. The pillow measures approximately 8” x 14”. It is made of woven polyester with 100% polyester fill. It has drawstring stuff sack. You state the following: “Although the marketing materials state the item can be used indoors and outdoors, we believe it will primarily be used in an indoor setting. The items’ design and structure would only enable the item to be used in an outdoor setting primarily when the outdoor temperature is warm enough to provide comfort to the child.” The tent meets the tariff definition for tents according to the terms of the Explanatory Notes for heading 63.06, Harmonized Tariff Schedule of the United States (HTSUS). Numerous rulings have classified tents for children as tents if they meet the standard of providing shelter from the elements. Even without a floor, this tent meets that standard. Not every tent needs to stand up to severe weather, as you imply it must. In addition, the tent has a sewn-in label with the following warning, indicating its outdoor use: Build campfires downwind and several yards away from a tent. Be sure to fully extinguish campfires before retiring for the night. Further, this tent and sleeping bag are not considered a toy of heading 9503, HTSUS, which classification you suggest. You state that the items are intended to create an imaginary camping expedition for children’s amusement. However, all of the items serve a utilitarian function and are not toys. In particular, the domed tent is well-made, constructed with a double-sided zippered which seals the opening and a fly that protects the vented opening on top. Furthermore, the four metal stakes can be used to secure the tent to the ground. The applicable subheading for the tent, with the poles and stakes in the drawstring bag, will be 6306.22.9030, HTSUS, which provides for tents: of synthetic fibers: Other, other. The rate of duty will be 8.8% ad valorem. The applicable subheading for the sleeping bag will be 9404.30.8000, HTSUS, which provides for sleeping bags: Other. The rate of duty will be 9% ad valorem. The applicable subheading for the pillow with the stuff sack will be 9404.90.2000, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, poufs and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. Your samples will be returned to you. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division