The tariff classification of a backpacking tent.

NY H86848 January 4, 2002 CLA-2-63:RR:NC:N3:351 H86848 CATEGORY: Classification TARIFF NO.: 6306.22.1000 Mr. Tom Madden Import Manager T.H. Weiss, Inc. 775 Atlanta South Parkway Suite 600 Atlanta, GA 30349 RE: The tariff classification of a backpacking tent. Dear Mr. Madden: In your letter dated December 26, 2001, you requested a ruling on behalf of Morton & Maurer USA, of Decatur, GA, on tariff classification. You submitted a sample of the “Aerodome,” a tent which is described, in a letter from Mr. Julian Morton, as specifically designed for the sport of backpacking. He has stated the specifications to be as follows: Shaped to aerodynamically resist wind and rain. It has a floor. Composed of 1.9 oz. urethane-coated nylon. Designed for one or two persons; specifically, the floor size is 8’ x 4½’, with a total floor space of 36 sq. ft. It weighs 4 lbs., 9 oz. The carry size is 26’ long with a diameter of 9”. A door zips for privacy; the literature shows that in the unzipped state, the door acts as additional floor space in front of the tent. Screened windows allow ventilation and may be zipped for added protection. Guy ropes and metal stakes (included) secure it in harsh weather. Height is 4½’. These specifications fall within the Customs definition of backpacking tents. In your letter, you state your belief that this tent does so qualify, but then you go on to give the incorrect tariff number, 6306.22.9030, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for Tents: Of synthetic fibers: Other, other. The applicable subheading for this product will be 6306.22.1000, HTS, which provides for Tents: Of synthetic fibers: Backpacking tents. The general rate of duty 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