The tariff classification of the “Adventure Truck Tent” from China

NY H80029 April 26, 2001 CLA-2-87:RR:NC:MM:101 H80029 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Mr. Lee B. Cargill ENEL Company 1330 Orange Avenue, Suite 300 Coronado, California 92118 RE: The tariff classification of the “Adventure Truck Tent” from China Dear Mr. Cargill: In your letter dated April 5, 2001 you requested a tariff classification ruling. You submitted photographs of the “Adventure Truck Tent”, that is made of Nylon. The collapsible tent poles are made of aluminum. You state that the tent, when not in use, fits in a small bag about 22 inches long and weighs about 11 lbs. The primary use of the tent is for use in the bed of a pickup truck.. You suggest that the “Adventure Truck Tent” might be classified under HTS 6306.22.1000, which provides for Backpacking tents of synthetic fibers, dutiable at 1.4% ad valorem. We disagree with your propose classification because the primary use for the “Adventure Truck Tent” is an accessory for a Pickup truck. The applicable subheading for the “Adventure Truck Tent” will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies: Other: Other…Other. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division