CLA-2 CO:R:C:G 086076 CMR
Ralph Sheppard, Esq.
Adduci, Mastriani, Meeks & Schill
551 Fifth Avenue
New York, New York 10176
RE: Classification of certain tents
Dear Mr. Sheppard:
This ruling is in response to your letter of October 17, 1989,
on behalf of your client, TEXSPORT, requesting classification of
three four-man tents and one two-man tent. The tents will be
imported from Taiwan.
FACTS:
Three four-man tents (styles 0-130, 0-205 and 0-215) and one
two-man tent (style 0-200) are at issue. The tents are similarly
constructed with minor differences. Style 0-215 is a square base
tent and is constructed with walls of lightweight nylon urethane-
coated taffeta with three large zippered mesh windows. The floor is
made of water-resistant oxford nylon. The zippered door has a
plastic zipper and nylon mesh netting.
Styles 0-205 and 0-200 are A-frame tents with roofs and walls of
lightweight nylon taffeta and mesh netting. The floors are made of
water-resistant urethane-coated nylon taffeta. The front doors have
mesh netting with a zippered storm flap.
Style 0-130 is a square base tent and is constructed with walls
of lightweight nylon urethane-coated taffeta with two zippered mesh
windows and a T-style zippered front door. The floor is made of
reinforced polyethylene.
All the tents have rainflies of urethane-coated nylon taffeta.
They also all have dual composite frames; lower frame sections of
aluminum and upper frame sections of shock-corded fiberglass.
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The dimensions of the tents are as follows:
0-130 Floor area- 8 ft. x 8 ft. (64 sq. ft.)
Weight- 12 lbs. 8 oz. (with all
accessories)
Carrying size- 28-1/2 in. x 7-1/2 in.
Tent height 72 in.
0-205 Floor area- 7 ft. x 9 ft. (63 sq. ft.)
Weight- 12 lbs. 12 oz. (with all
accessories)
Carrying size- 27 in. x 7 in. diameter
Tent height 60 in.
0-215 Floor area- 64 sq. ft.
Weight- 12 lbs. 8 oz. (with all
accessories)
Carrying size- 28-1/2 in. x 7-3/4 in. diameter
Tent height 72 in.
0-200 Floor area- 39 sq. ft.
Weight- 8 lbs. 11 oz. (with all
accessories)
Carrying size- 27 in. x 7 in.
Tent height 48 in.
All of the tents are promoted as "perfect for backpacking" due
to their design, weight and compact carrying size.
ISSUE:
Are the tents classifiable as backpacking tents in subheading
6306.22.10, HTSUSA, or as other tents in subheading 6306.22.90,
HTSUSA?
LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order].
Legal Note 1, Chapter 63, provides that "[s]ubchapter 1 applies
only to made up articles, of any textile fabric." The tents at issue
are basically textile tents with aluminum and shock-corded fiberglass
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frame sections. Tents are specifically provided for in heading 6306,
HTSUSA. The Explanatory Note to this heading, which constitutes the
official interpretation of the tariff at the international level,
classifies tents in this heading whether or not presented complete
with their poles, pegs, and other accessories. We can therefore
conclude that the tents at issue are made up articles of textile
fabrics and, by application of GRI 1, they are classifiable with
their frame sections under subheading 6306.22, HTSUSA, as tents of
synthetic fibers.
Subheading 6306.22.1000, HTSUSA, provides for backpacking tents
of synthetic fibers. As pointed out in HRL 086091 of January 11,
1990, "backpacking tents have not been defined at the international
level." The distinction between backpacking tents and other tents is
an issue only at the United States legal level. Therefore, as stated
in HRL 086091, "determinations under the Tariff Schedules of the
United States (TSUS), while not binding, are persuasive in this
matter."
The decision in Newman Importing Company, Inc. v. United States,
76 Cust. Ct. 143, C.D. 4648 (1976), in which the Court held that
backpacking was a sport, led to the Customs Service's issuance of
guidelines for distinguishing backpacking tents from other tents.
See, C.S.D. 79-108 (August 21, 1978). These guidelines were revised
in T.D. 86-163. In order to qualify as sports equipment (backpacking
tents were classified as such under the TSUS), the following criteria
had to be met:
(1) It must be specially designed for the sport of backpacking.
(2) It must be composed of nylon, polyester, or any other fabric
of man-made fibers.
(3) If designed for 1 or 2 persons, the tent must meet the
following criteria:
(a) Have a floor area of 45 square feet or less, and
(b) Weigh 8 1/2 pounds or less, including tent bag and all
accessories necessary to pitch the tent, and
(c) Have a carry size of 30 inches or less in length and 9
inches or less in diameter. If other than cylindrical in
shape, the tent package must not exceed 1,900 cubic inches.
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(4) If designed for 3 or 4 persons, the tent must meet the
following criteria:
(a) Have a floor area of 65 square feet or less; and
(b) Weigh 12 pounds or less, including tent bag and all
accessories necessary to pitch the tent; and
(c) Have a carry size of 30 inches or less in length and 10
inches or less in diameter. If other than cylindrical in
shape, the tent package must not exceed 2,350 cubic inches.
Any tent with a floor of more than 65 square feet and a standing
height of more than 60 inches is a tent designed for general
recreational use.
Two of the tents at issue, styles 0-200 and 0-205, would not
qualify under the TSUS guidelines if rigidly applied because both
tents are over the weight limitation by 3 ounces and 12 ounces
respectively. Styles 0-130 and 0-215 would also not qualify because
each is 8 ounces over the weight limitation and 12 inches over the
height limitation.
In HRL 086091, the above guidelines from T.D. 86-163 were not
rigidly applied to exclude a tent which had a carrying size of 35
inches from classification as a backpacking tent. The difference in
the carrying size length was thought to be neglible when considered
with the tent's other dimensions. We believe that is also true in
this case.
We believe styles 0-200 amd 0-205 should not be excluded from
classification as backpacking tents simply because their weights are
slightly over the weight limitation set forth in T.D. 86-163. Styles
0-130 and 0-215, however, appear to be borderline cases. Not only
are they over the weight limitation, but they are over the height
limitation. However, the height limitation is read in conjunction
with a limitation on the square footage of the floor area. The tents
cannot be excluded from classification as backpacking tents on the
basis of failing to meet the height criterion if they succeed in
meeting the square footage criterion.
In HRL 083764 of July 31, 1989, Customs addressed the issue of
the meaning of the phrase "[a]ny tent with a floor of more than 65
square feet and a standing height of more than 60 inches is a tent
designed for general recreational use." In that ruling, Customs
clearly stated that the phrase is read in the conjunctive and that
therefore both conditions are required to be present before the
stated conclusion can be reached.
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Customs National Import Specialist in New York who deals with
this merchandise has pointed out that these tents are in the design
of cabin tents which are general camping tents. It appears from the
catalog included with your submission, that these tents are indeed in
the design of cabin tents, but smaller, more lightweight, and compact
versions.
Taking into consideration all factors, we believe that styles 0-
130 and 0-215 do not vary significantly enough from the criteria set
forth in T.D. 86-163 to be denied classification as backpacking
tents.
HOLDING:
The tents at issue, styles 0-130, 0-215, 0-200, and 0-205 are
classifiable as backpacking tents in subheading 6306.22.1000, HTSUSA,
dutiable at 4.64 percent ad valorem.
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 importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins