CIT Rules Target Store's Imports Are Gazebos, Not Tents

Gazebos imported from China and sold at Target stores should indeed be classified as gazebos, and not as tents subject to higher duties, the Court of International Trade ruled in a March 22 decision, overturning a Customs and Border Protection decision. The court cited numerous differences between temporary tents and more-permanent gazebos, and even referred to dictionary definitions. "The record evidence establishes without contradiction that plaintiff's merchandise herein is marketed, sold, assembled, displayed and enjoyed as gazebos, not as tents," said the opinion written by Senior Judge Thomas Aquilino.

The gazebos were imported from China for the plaintiff operating as Sun Gazebo, Summer Island Gazebo, Sean Conway Grand Casual Gazebo, Consolidated Court No. 06-00444, Adagio Gazebo and Veranda Hexagonal Gazebo and classified by U.S. Customs and Border Protection as “tents” within the meaning of heading 6306 of the Harmonized Tariff Schedule of the United States (“HTSUS”), in particular subheading 6306.22.90 (8.8%).

The importer protested that classification, claiming such goods should have entered duty free under HTSUS subheading 7308.90.9590 (“Structures … of iron or steel . . . Other”).

The court said key differences between tents and gazebos include that tents are portable while gazebos are permanent, tents are typically walled and gazebos aren’t, tents are easy to transport and gazebos aren’t, and gazebos typically don’t use fabric.

“The record evidence establishes without contradiction that plaintiff’s merchandise herein is marketed, sold, assembled, displayed, and enjoyed as gazebos, not as tents. The only thing they have arguably similar to the latter are their canopies, but those alone do not satisfy HTSUS General Note 1 to Chapter 63 that ‘applies only to made up articles, of any textile fabric,’” the court said.