CLA-2-63:OT:RR:NC:N3:351
Mr. Aaron A. Hill
Bright Path Enterprises
1228 N 3150 E
Layton, UT 84040
RE: The tariff classification of a cotton canvas tent from China
Dear Mr. Hill:
In your letter dated January 10, 2018, you requested a tariff classification ruling.
You submitted a photograph of a Flex-Bow VX Tent, model/item 6086. The tent is a two-person four paneled tent. It measures 8.5 feet by 6 feet, which creates approximately 51 square foot of room in its interior. Once assembled, the height of the tent is 4 feet. The total weight, including tent, poles and stakes is 30.5 pounds. The exterior is composed of 100 percent cotton duck canvas fabric which you state is watertight and breathable. The tent has four windows with “no-see um” mesh, 2 sewn-in storage pockets and both a rear and front door. It is marketed for use year-round but not designed for extreme winter mountaineering or heavy snow accumulations.
In your submission, you suggest classification under subheading 6306.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: Of synthetic fibers: Backpacking tents.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the HTSUS. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
Customs issued revised guidelines for distinguishing backpacking tents from other tents in T.D. 86-163, dated August 5, 1986. The revised guidelines read as follows:
To qualify a tent as “sports equipment” under subheading 6306.22.1000, HTSUS, the following criteria must be met: It must be specially designed for the sport of backpacking. It must be composed of nylon, polyester, or any other fabric of man-made fibers. If designed for 1 or 2 persons,…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) Weight 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 for general recreational use. Customs has repeatedly stated that determinations under the HTSUS, while not binding, are persuasive in this matter. The Flex-Bow VX Tent model/item 6086 meets some of the quantitative size and weight requirements of T.D. 86-163, but it does not meet the fabric criteria. Flex-Bow VX Tent Model/item 6086 is composed of a natural material, cotton. It must be composed of nylon, polyester, or any other fabric of man-made fibers to qualify as a backpacking tent; additionally, there is no reference on any packaging nor its website to indicate that this tent is marketed as a backpacking tent. Therefore, in accordance with GRI 1, the tent is specifically provided for in subheading 6306.29, HTSUS.
The applicable subheading for the Flex-Bow VX Tent, model/item 6086 will be 6306.29.1100, HTSUS, which provides for cotton tents. The rate of duty will be 8 percent ad valorem.
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
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division