The tariff classification of a combination jacket/tent/sleep sack from China

N116516 August 20, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.99.0000 Ms. Lisa Whiles James J. Boyle & Co. 7505 N.E. Ambassador Place, Suite B Portland, OR 97220 RE: The tariff classification of a combination jacket/tent/sleep sack from China Dear Ms. Whiles: In your letter dated July 6, 2010, you requested a tariff classification ruling on behalf of your client, JakPak Inc, of Seattle. You submitted a sample of a product called a JakPak. It is described as “a unisex all-in-one waterproof breathable jacket with integrated tent (shelter), mosquito netting and sleeping bag.” The jacket portion is made of a woven ripstop nylon fabric with taped seams and a waterproof coating. It has a full front opening with a zipper closure covered by a flap with hook-and-loop closures, long sleeves with adjustable tabs with hook-and-loop closures, an integral hood with an elasticized drawstring and cord locks, and two external and one inside zippered pocket in the waist area. Attached to the inside back of the jacket is a fully detachable one-person tent carried in a dedicated interior pocket on the back of the jacket, circular in shape to fit the frame of the tent. It is fully detachable, but you state that it “must be worn with the jacket in order to provide protection against the elements. The tent portion is not functional as a tent on its own.” The tent is designed to cover only the head and shoulders (which is why the jacket must be worn) and an attached mosquito netting extends down over the legs to approximately mid-calf. To cover the legs while the user is sleeping, a sleep sack is also included. It is made of two panels of woven man-made fiber fabric, with the bottom panel said to be waterproof for lying on the ground. In your letter you state that it is detachable from the jacket, but on the sample we received the two are sewn together. It has a full-length zipper on one side for entrance and egress. It is unlined and unfilled so even though you call it a sleeping bag, it is not considered such for tariff purposes, as a sleeping bag of heading 9404, Harmonized Tariff Schedule of the United States (HTSUS) must be stuffed or filled. The sleep sack would be considered camping goods, classifiable in heading 6306. The JakPak is considered a composite good for tariff purposes. The components are a jacket of Chapter 62, a tent of subheading 6306.22, and the sleep sack of subheading 6306.99. No one component imparts the essential character to this composite good. You state your belief that since neither the tent nor the sleep sack can function without the jacket, essential character is imparted by the jacket. We disagree. We find that the item will only be purchased by someone specifically intent on using all three components. You further state that at the retail level, the JakPak will be sold on a hanger with other jackets. We find this to be not only non-dispositive, but unlikely. The JakPak is no ordinary jacket and is unlikely to be sold and certainly never to be purchased as an ordinary jacket. It will be marketed and sold with camping gear and similar sporting goods. Although it will probably be displayed on a hanger, the tent and sleep sack features will be prominently displayed. In such a case, where no single component can be said to impart the essential character, General Rule of Interpretation 3(c), HTSUS, states that classification is determined by the heading that appears last in the tariff among the competing headings. Subheading 6306.99 comes last among the competing provisions mentioned above. The applicable subheading for the JakPak will be will be 6306.99.0000, HTSUS, which provides for camping goods: Other: Of other textile materials. The rate of duty will be 4.5% 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