CLA-2-63:RR:E:NC:N3:351
Michael A. Roybal
RoybalGlobal P.C.
4801 W. Lovers Lane
Dallas, TX 75209
RE: The tariff classification of a backpacking tent from China
Dear Mr. Roybal:
In your letter dated March 7, 2010, you requested a tariff classification ruling on behalf of your client, NorthPole Limited, of Washington, Missouri.
You submitted the spec sheet, the materials sheet, and the outside box marketing material for a two-person tent, product number WMT-7742B. The box states that it is “lightweight, compact and ideal as a backpacking tent.”
The specs indicate that the tent body is made from woven polyester fabric with mesh windows. The floor is made of woven polyethylene fabric and the tent has a woven polyester fabric fly, foldable tent poles, steel stakes, and a mesh “gear loft.”
The tent accommodates two people. It has a floor area of 49 square feet with a center height of 3.5 feet. The only weight shown, 5.1287 lbs., may be the gross weight, in which case the carry weight would be less.
The tent comes equipped with a carry case that houses the tent, rain fly, poles, and stakes. The carry case has a handle that allows it to be carried by hand, like a suitcase.
In T.D. 86-163, Customs (now CBP) revised previously issued guidelines concerning the classification of backpacking tents. Therein Customs noted that the only sensible method of determining a tent’s eligibility for classification as a backpacking tent was by quantifying its size and weight. Therefore to qualify as a backpacking tent the following criteria had to be met:
1. It must be specifically 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 tent WMT-7742B, meets the weight requirement. The carry size, that is, the carry bag with the tent, poles, stakes, and all other components for pitching the tent, is 670 mm x 130 mm x 130 mm, which is within the above limits. However, the floor area exceeds the limit.
We also note the carry bag’s two handles. The handles are not the kind that facilitates attaching to a backpack, nor are they the kind that allows the tent to be carried in a hands-free manner. However, the bag also has webbed loops that may facilitate attaching to a backpack. While the rectangular shape is not the norm for backpacking tents, no shape requirement is mandated, and due to the fact that the size is well within the limits, the bag would not, by itself, disqualify this tent as a backpacking tent for tariff classification purposes.
We have looked at the overall construction of the tents and, when taking into consideration all factors, we have determined that in spite of the fact that WMT-7742B fails to meet one of the criteria set forth in T.D. 86-163, the floor space, the tent is designed and marketed as a backpacking tent. The tent does not vary significantly enough from the criteria set forth in T.D. 86-163 to be denied classification as a backpacking tent.
The applicable subheading for Style number WMT-7742B 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