The tariff classification of a tent from China or Bangladesh

N113736 July 9, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Michael A. Roybal RoybalGlobal P.C. 4801 W. Lovers Lane Dallas, TX 75209 RE: The tariff classification of a tent from China or Bangladesh Dear Mr. Roybal: In your letter dated March 7, 2010, you requested a tariff classification ruling on behalf of your client, NorthPole Limited, of Washington, Missouri. The items in question are dome tents, style numbers WMT-108065 and WMC-108065. In your letter, you describe them as follows: The following information applies to both products. The Tent poles are made of fiberglass. The Tent body and rain-fly are made from polyester woven fabric. The floor is made of polyethylene sheeting and the mesh is made from polyethylene. The Tents also come with steel stakes. The Tents come equipped with a carry case that houses the tent, rain-fly, tent poles, and steel stakes. For the convenience of the backpacker, the carry cases have handles. . . . The key characteristics of the Tents are as follows: • 3-4 person tents • Floor areas: 75 sq. ft • Tent weights: 10.72 lbs • Carrying sizes: 680 mm x 170 mm x 155 mm (26.77 in x 6.69 in x 6.10) • Center heights: 65 inches | You suggest that these tents are classifiable as backpacking tents in subheading 6306.22.1000, Harmonized Tariff Schedule of the United States (HTSUS). Treasury Decision (T.D.) 86-163 enunciated size and weight guidelines for backpacking tents, as well as other criteria. Those guidelines may be summarized as follows: (1) It must be specifically designed for backpacking. (2) It must be composed of nylon, polyester, or other fabric of man-made fibers. (3) If designed for 3 or 4 persons, the tent must meet the following criteria: Have a floor space of 65 square feet or less; and Weigh 12 pounds or less, including tent bag and all accessories necessary to pitch the tent; and Have a carry size of 30 inches or less in length and 10 inches or less in diameter. If other than cylindrical, the tent package must not exceed 2350 cubic inches. The above guidelines from T.D. 86-163 are not rigidly applied to exclude a tent when the difference is slight when considered with the tent's over-all specifications. However, T.D. 86-163 also states: Any tent with a floor of more than 65 square feet and a standing height of more than 60 inches is a tent designed for general recreational use. Customs has clearly stated that the phrase is read in the conjunctive and that therefore both conditions are required to be present before a tent can be excluded from the provision for backpacking tents. (Headquarters Ruling Letters 083764, dated July 31, 1989, and 086076, dated Feb. 15, 1990, noted.) According to your letter, quoted above, these tents have a floor space of 75 square feet and a standing height of 65 inches. Both these specifications exceed the guidelines, thus excluding these tents from the provision for backpacking tents. The applicable subheading for the tents WMT-108065 and WMC-108065 will be 6306.22.9030, 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/. 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