The tariff classification of a Bikamper tent from Taiwan

N107256 May 27, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Kristin Van Beem Trek Bicycle Corporation 801 W. Madison Street Waterloo, WI 53594 RE: The tariff classification of a Bikamper tent from Taiwan Dear Ms. Van Beem: In your letter dated May 25, 2010, you requested a tariff classification ruling. You submitted a picture and specifications for a tent called the Bikamper, Trek product number 422841, so named because it uses a bicycle frame instead of tent poles to support the tent. The front wheel of the bicycle is removed and the tent assembles over the handlebars and front fork. The fly stretches over the seat. The Bikamper is made for one person and consists of a tent, fly, cord, front fork anchor, stakes, accessory bag, and stuff sack for storage and transport. The Bikamper is constructed of 45D/210T ripstop nylon fabric with 2500 mm PU (canopy); 70D/190T ripstop nylon fabric with 2500 mm PU (fly); and 70D/210T taffeta nylon fabric with 3000 mm PU (floor). It measures 10.2” L x 5.5” H when packed, with 1.6 square meters of floor area. It has a door on the right hand side and three two-sided windows on one end. The total weight of the tent is 3.5 lbs. When packed down into the stuff sack, the tent is lightweight and small enough to be packed onto a camper’s backpacking gear, or can be strapped onto the handlebars or rack of a bicycle for easy transport. The applicable subheading for the Bikamper with all its parts and accessories as described above will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: of synthetic fibers: Other, other. The 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/. You have suggested that the proper classification might be in subheading 6306.22.1000, HTSUS, which provides for backpacking tents. While the Bikamper meets all of the required specifications for a one-person backpacking tent as enumerated in T.D. 86-163, it fails the most crucial requirement: it is not designed for the sport of backpacking. In The Newman Importing Co., Inc. v. United States, 76 Cust. Ct. 143, C.D. 4648 (1976), the court held that backpacking was recognized as a sport. The court went on to say that “...backpacking is the activity of traveling on foot in relatively wild areas and maintaining oneself with supplies and equipment carried on one’s back” [emphasis added]. Traveling by bicycle obviously does not fall within this requirement. 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