The tariff classification of a tent from China

N011875 June 4, 2007 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Michael A. Roybal RoybalGlobal P.C. 8712 Canyon Drive Dallas, TX 75209 RE: The tariff classification of a tent from China Dear Mr. Roybal: In your letter dated May 24, 2007, you requested a tariff classification ruling on behalf of your client, NorthPole US, LLC, of Washington, Missouri. The item in question is a tent that is identified as the “First-Up Pentagon Dome.” You state that it is designed specifically for the sport of backpacking and is of a size, configuration, and ease of assembly conducive to that sport. The packaging states, “Lightweight, compact, and ideal as a backpacking tent.” You indicate that the tent body is made from polyester and mesh and the tent poles are made of fiberglass. The floor is made of polyethylene and the tent has a polyester fly and a nylon zipper. Steel stakes come with the item. The tent comes equipped with a carry case that houses the tent, rain fly, poles, and stakes. The carry case has handles which, as you state, “make it easier for the user to grab the tent from a backpack and to pick it up from the ground before and after use.” The tent accommodates 3-4 people. It has a floor area of 63 square feet and weighs 13.62 pounds. Its center height is 60 inches. As you note, these measurements all fall within the guidelines for backpacking tents set forth by Customs in TD 86-163. In addition, you have attached a specification sheet. Another requirement of T.D. 86-163 is the weight limit for a backpacking tent, 12 lbs. The First-Up Pentagon Dome weighs 13.62 lbs. You correctly point out that Customs has in the past allowed for some tolerance in applying the guidelines of T.D. 86-163, and we find that the 1.32 lbs. above the limit set in T.D. 86-163 is negligible when considered with the tent's other characteristics. However, T.D. 86-163 also includes a limit on the carrying size for backpacking tents at 30” or less. According to the specification sheet, the First-Up Pentagon Dome is 1060mm in its case, which is almost 42”, which far exceeds the 30” limit. We believe that the carrying case would extend outside the frame of the body so far as to bump against various obstructions, impeding the backpacker as he or she navigated over rough terrain. We also note the carry bag’s two handles. You state that the handles are for the convenience of the backpacker. While this may be true, we disagree with your statement that the handles “are neither designed nor intended to carry the tent.” 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. Taking into consideration all factors, we believe that the First-Up Pentagon Dome varies significantly enough from the criteria set forth in T.D. 86-163 to be denied classification as a backpacking tent. The applicable subheading for the First-Up Pentagon Dome will be 6306.22.9030, HTSUS, which provides for tents of synthetic fibers, other, other. The general rate of duty will be 8.8% ad valorem. 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