The tariff classification of a backpacking tent from China.

NY J80110 January 23, 2003 CLA-2-63:RR:NC:N3:351 J80110 CATEGORY: Classification TARIFF NO.: 6306.22.1000 Ms. Michelle Schoppe Black Diamond Equipment, Ltd. 2084 East 3900 South Salt Lake City, UT 84124 RE: The tariff classification of a backpacking tent from China. Dear Ms. Schoppe: In your letter dated December 30, 2002, you requested a ruling on tariff classification. You submitted a tent called Megamid, listed as #800506, and the literature describing it. It is described as “a three-person, extra-spacious floorless tent. . . . The zippered opening includes a storm flap which prevents incoming weather from disturbing the inhabitants of the Megamid.” The specifications are listed as follows: usable floor space: 51 sq. ft. total coverage: 75 sq. ft. usable height: 57” outside height: 66” packed size: 6” diameter x 13” weight: 3 lbs., 6.3 oz. Treasury Decision (T.D.) 86-163 enunciated size and weight guidelines for backpacking tents, as well as other criteria. While the total coverage and the outside height exceed these dimensions, the point of the limits was to separate true backpacking tents from tents designed for general recreational use. Using that logic, we have determined that it is the usable space that separates true backpacking tents from general recreational tents, and in this regard, the Megamid is within the guidelines. TD 86-163 also lists two other criteria for backpacking tents. One is a requirement that it be made of nylon or polyester; you state that the Megamid is made of waterproof 1.7-ounce, rip-stop polyester. The other is that it must be specially designed for the sport of backpacking; from the literature included with the tent there is ample evidence of this. The applicable subheading for the Megamid 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 will be 0.5 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