CLA-2-63:RR:NC:N3:351 R03188
Zoe Greye
Traffic and International Specialist
Black Diamond Equipment, Ltd.
2084 East 3900 South
Salt Lake City, UT 84124
RE: The tariff classification of mountaineering tents from the Philippines
Dear Ms. Greye:
In your letter dated Jan. 27, 2006, you requested a tariff classification ruling.
The items in question are four (4) tents used in the sport of mountaineering. As your letter states, they will provide “shelter and protection from the elements during an extended ascent of a rock wall, designed to fit around a portaledge,” which is a piece of equipment that can be suspended from a mountain to be used as a tent floor, open sleeping surface, or storage area. The tents in question, referred to as flies, are designed to be quickly and easily attached to the portaledge while it and the user are suspended from a rock wall and accommodate one or two climbers. The tents are transported in a haul sack or backpack with the poles.
All of the tents are made of woven nylon fabric. You describe them as follows (we assume the weights include the poles, straps, hooks, and other parts mentioned in the assembly instructions):
Simple Single Fly, including stuff sack:
Diameter 10 in., length 16 in., weight 1.81 Kg (4 lbs.), estimated
Floor dimensions: 84 in. x 31.5 in.; floor area 18.4 sq. ft.
Simple Cliff Cabana Fly, including stuff sack:
Diameter 10 in., length 18 in., weight 2.27 Kg (5 lbs.), estimated
Floor dimensions: 84 in. x 31.5 in.; floor area 18.4 sq. ft.
Deluxe Single Fly, including stuff sack:
Diameter 12 in., length 18 in., weight 2.95 Kg (6 lbs, 8 oz.), estimated
Floor dimensions: 84 in. x 51in.; floor area 29.8 sq. ft.
Deluxe Cliff Cabana Fly, including stuff sack:
Diameter 12 in., length 20 in., weight 3.41 Kg (7 lbs., 8 oz.), estimated
Floor dimensions: 84 in. x 51 in.; floor area 29.8 sq. ft
The tariff guidelines for backpacking tents are found in T.D. 86-163. In order to qualify as a backpacking tent the following criteria must 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.
The intent of T.D. 86-163 was to differentiate backpacking tents from general camping tents. It is our opinion that mountaineering is a form of backpacking; you refer to it as “vertical backpacking,” with supplies and equipment carried in backpacks or haul sacks.
The tents at issue here all meet the requirements of T.D. 86-163 except that they all slightly exceed the carry size diameter of 9”. We have looked at the overall construction of the tents and, when taking into consideration all factors, determined that in spite of the merchandise failing to meet one of the criteria set forth in T.D. 86-163, the tents were definitely designed as backpacking tents. The tents do not vary significantly enough from the criteria set forth in T.D. 86-163 to be denied classification as backpacking tents.
The applicable subheading for the four tents 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division