CLA-2-63:OT:RR:NC:N3:351
Mr. Brian Herter
Hellmann Worldwide Logistics, Incorporated
10450 Doral Boulevard
Doral, FL 33178
RE: The tariff classification of a hunting blind from China
Dear Mr. Herter:
In your letter dated March 2, 2011, you requested a tariff classification ruling on behalf of your client, True Timber Outdoors, Inc., of Inman, S.C.
You submitted a sample of a hunting blind, model Timber Blind V1, item #TT-900. The hunting blind measures approximately 61” in height and 68” square, and is made of woven polyester textile fabric. The blind has 12 shoot-through mesh windows, designed to permit easy visibility of prey. The hunting blind also comes with a backpack carrying case and ground stakes.
The applicable subheading for the Hunting Blind, model Timber Blind V1, item # TT-900, will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents, of synthetic fibers, other, other. The rate of duty will be 8.8% ad valorem.
You believe the hunting blind, because it comes with and is carried in a backpack carrying case, has in effect the same characteristics as a backpacking tent. You state that while the tent is used for hunting, it can be used in conjunction with the sport of backpacking. You suggest the hunting blind is classified in heading 6306.22.1000, HTSUS, which provides for backpacking tents at a free rate of duty.
We do not agree. The tent at issue is designed, as you say, for use as a hunting blind, for the sport of hunting. The primary purpose of a hunting blind with mesh windows is to allow the occupant a quiet, hidden way to view potential prey. The window openings allow a weapon to be used without any rustling noises that would potentially scare away animals.
The hunting blinds at issue are meant for exposure to the elements, but not to the extent a backpacking tent must be for the sport of backpacking. For instance, backpacking tents must be designed to stand up to the occasional severe weather that backpackers face. A mesh-windowed hunting blind would not fulfill that purpose. In the sport of backpacking, participants hike long distances and survive against the elements by utilizing only those supplies they carry on their backs. (See The Newman Importing Co., Inc. v. United States, 76 Cust. Ct. 143, C.D. 4648 (1976).) The size and weight restrictions for backpacking tents are enumerated in T.D. 86-163, and the tents at issue here meet those restrictions. Primarily, however, backpacking tents must be designed for the sport of backpacking, and these are not.
You mention New York Ruling Letter D81290, dated Aug. 18, 1998, in which a hunting blind was classified as sporting or hunting equipment in heading 9507, HTSUS. This is no longer the position of Customs and Border Protection on the classification of hunter’s blinds. We draw your attention to Headquarters Ruling 962147, dated April 6, 1999, which stated,
Heading 9507, HTSUS, provides for, in part, hunting or shooting equipment. The legal notes to chapter 95, HTSUS, state:
This Chapter does not cover:
(u) Racket strings, tents or other camping goods, or gloves (classified according to their constituent material)
You also refer to NYRL N091262 (Jan. 29, 2010), in which a tent was classified as a backpacking tent. However, that tent not only met all of the size and weight requirements of T.D. 86-163, but it was specifically designed for the sport of backpacking, not hunting.
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/.
The sample swatch 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,
Robert B. Swierupski
Director
National Commodity Specialist Division