The tariff classification of a backpacking tent from China or Vietnam

N200946 January 27, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.1000 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of a backpacking tent from China or Vietnam Dear Ms. Texeira: In your letter dated Jan. 19, 2012, you requested a tariff classification ruling. You submitted a picture of a tent, style OU9644, to be sold under your Mountain Hardwear brand. According to your submission, style OU9644 is specifically designed for the sport of backpacking. It will be sold with poles, stakes, footprint (ground cover), all in a stuff sack. It has the following specifications: Fabric: fly: 100% polyester; canopy: 100% nylon knit mesh /100% polyester; floor: 100% nylon; footprint: 100% nylon; stuff sack: 100% nylon. Capacity: 2 people Floor area: 32 square feet Packed Weight: 5 lb 3oz Pitched Weight: 3 lbs 15oz Interior Peak Height: 45 inches Carry size – length: 26 inches Carry size – diameter: 7 inches These specifications fall within the Customs and Border Protection Customs guidelines for backpacking tents set forth in TD 86-163. You also state that Mountain Hardwear tents are designed for extreme conditions and performance; they are marketed and sold to outdoor enthusiasts via e-commerce as well as in specialized outdoor gear stores. As noted above the tent will be imported with a footprint, or ground cover. This footprint is made (sized) specifically for this tent to be used on the ground under the tent to keep out moisture. When imported with the tent, the footprint is considered an accessory to the tent. For tariff purposes, tents include tent poles, tent pegs, guy ropes and other accessories when those accessories are imported with the tent. The applicable subheading for style OU9644, with its poles, stakes, footprint (ground cover), and stuff sack will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: Of synthetic fibers: Backpacking tents. The 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, Thomas J. Russo Director National Commodity Specialist Division