The tariff classification of a backpacking tent from China

N169338 June 20, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.1000 Mr. Zach A. Zimmer Lightspeed Tents/CRI2K 2245 San Diego Avenue, Suite 223 San Diego, CA 92110 RE: The tariff classification of a backpacking tent from China Dear Mr. Zimmer: In your letter dated June 2, 2011, you requested a tariff classification ruling. You submitted a picture of a four-person backpacking tent called the Radian 4 Plus which is sold in your backpacking line. You state the backpacking tent is made of water-proofed polyester and includes a carry bag, stakes, fiberglass vestibule poles, and a fly. The tent measures 29 inches x 9 inches when folded and weighs between 12 and 13 pounds packed with all the above accessories. The floor area is 61.36 square feet and the center height is 55 inches. 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 three or four 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. We have looked at the overall construction of the tent and the marketing on your website and, when taking into consideration all factors, we have determined that in spite of the fact that the Radian 4 Plus fails to meet one of the criteria set forth in T.D. 86-163 (the weight) the tent is designed and marketed as a backpacking tent. The tent does not vary 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 backpacking tent Radian 4 Plus will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tents: Of synthetic fibers: Backpacking tents. The general rate of duty will be Free. 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 the 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