CLA-2-63:OT:RR:NC:N3:351
Ms. Ruth Texeira
Columbia Sportswear Company
14375 North West Science Park Drive
Portland, OR 97229-5418
RE: The tariff classification of a tent wall divider from China and Vietnam
Dear Ms. Texeira:
In your letter dated January 29, 2014, you requested a tariff classification ruling.
You provided our office with a picture and the specifications for an interior wall divider for the Optic 6 tent, style OU6901. The divider is designed specifically for this tent, but will be sold separately. The tent wall divider is made up of 100% polyester textile fabric. One side of the wall divider has been waterproofed with polyurethane. The wall divider has several large woven mesh pockets on both sides for storage. To use, the wall divider is attached to the top interior of the tent at the cross poles by four hook-and-loop strips. There are also additional hook-and-loop strips along the bottom to keep the divider in place while hanging. The wall divider can be pushed and tied back when needed. When not in use, the wall divider can be rolled up and packed in its own stuff storage sack.
The applicable subheading for Optic 6 tent interior wall divider, style OU6901, when imported separately from the tent, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You suggest that the correct classification is in subheading 6306.90.5000, HTSUS, which provides for camping goods: Other: Of other textile materials. The merchandise at issue is an optional item intended for use solely or principally with a particular tent.
The liner enhances the tent by providing additional storage and privacy. We believe, therefore, that the item is an accessory. Heading 6306 provides for tents and camping goods, among other articles. It does not provide for accessories for tents. In addition, accessories of camping goods are not provided for in Heading 6306; no legal notes to Chapter 63 or to Section XI include accessories as classifiable in Heading 6306. Finally, there is nothing in the Explanatory Notes, the official interpretation of the tariff at the international level, which indicates that accessories of articles of Heading 6306 fall within the scope of that heading if imported separately. Consequently, in application of General Rule of Interpretation 1, HTSUS, the merchandise at issue is not classifiable in Heading 6306. Heading 6307 provides for other made up articles. The liner is an “other made up article” of textile materials; therefore, it is classifiable in Heading 6307.
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