The tariff classification of a backpacking tent from Korea.

NY H85709 December 3, 2001 CLA-2-63:RR:NC:N3:351 H85709 CATEGORY: Classification TARIFF NO.: 6306.22.1000 Ms. Nicolette Llamas Customs Administrator The Coleman Co., Inc. P.O. Box 2931 Wichita, KS 67201 RE: The tariff classification of a backpacking tent from Korea. Dear Ms. Llamas: In your letter dated November 26, 2001, you requested a ruling on tariff classification. You submitted a sample of a backpacking tent called the Deluxe Outdoorsman, which will be marketed exclusively through the Philip Morris catalog, although Coleman will be the importer of record. The tent is described as a 9’ x 7’ A-frame dome tent, which opens to 63 square feet with a center height of 59 inches, designed to accommodate three or four adults. The carry length of the unassembled and folded tent is 26½”, with a 10” diameter. As you state in your letter, these measurements all fall within the guidelines for backpacking tents set forth by Customs in TD 86-163. In addition, you have attached a fact sheet which enumerates the numerous ways in which this tent satisfies another major criterion for classification as a backpacking tent, that is, that it be specifically designed for the sport of backpacking. Among these features are heavier poles, which result in greater stability in the wind; ease of set-up; waterproof floor and seams, and improved ventilation and insect protection. However, T.D. 86-163 sets the weight limit for a backpacking tent at 12 lbs. and the Deluxe Outdoorsman weighs 12 lbs., 5.6 oz. You point out that Customs has in the past allowed for some tolerance in applying the guidelines of T.D. 86-163, as in HQ 086076, dated February 15, 1990, which classified four tents as backpacking tents even though they were as much as twelve ounces above the guideline. The difference in the weight is negligible when considered with the tent's other characteristics. Taking into consideration all factors, we believe that the Deluxe Outdoorsman 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 this product will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Backpacking tents. The general rate of duty in 2001 will be 1.4 percent ad valorem. The general rate of duty in 2002 will be 0.9 percent ad valorem. 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