CLA-2-63:OT:RR:NC:N3:351
Mr. Zach Zimmer
Lightspeed Outdoors
2245 San Diego Avenue, Suite 125
San Diego, CA 92110
RE: The tariff classification of a backpacking tent from China
Dear Mr. Zimmer:
In your letter dated January 14, 2014, you requested a tariff classification.
You have submitted two photographs of a four-person backpacking tent you call the Stowe 4/ #8211. The tent will be sold in your backpacking line. You state that it is made of PU-covered water-proofed polyester textile fabric and includes a carry bag, stakes, and fiberglass poles.
The tent measures 32-1/2 inches x 7-1/2 inches when folded and weighs 10.8 pounds when packed with all the above accessories. The floor area is 63 square feet and the center height is 52.8 inches. The tent meets all of the quantitative requirements for backpacking tents as specified in T.D. 86-163.
The applicable subheading for the backpacking tent Stowe 4 #8211, retail packaged with carry bag, stakes and poles will be 6306.22.1000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Tents: Of synthetic fibers: Backpacking tents. The general rate of duty will be Free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division