The tariff classification of a backpacking tent and sleeping bag cover ("bivies") from China.

NY I86607 October 17, 2002 CLA-2-63:RR:NC:N3:351 I86607 CATEGORY: Classification TARIFF NO.: 6306.22.1000, 6306.99.0000 Ms. Lydia Hua Greenland Sales Corp. P.O. Box 71 Ellicot Station Buffalo, NY 14205-0071 RE: The tariff classification of a backpacking tent and sleeping bag cover (“bivies”) from China. Dear Ms. Hua: In your letter dated Oct. 1, 2002, you requested a ruling on tariff classification. You submitted two samples, Ascent Bivy and Summit Bivy. In addition, you sent pictures of each via e-mail. Both are waterproof sleeping bag covers made of nylon with a polyurethane coating. The fabric is considered textile for tariff purposes. They are designed for use in case of sudden, unexpected storms during expedition or winter climbing. Each is designed to shelter one person in a sleeping bag. The Summit has aluminum poles that assemble to allow space above the occupant’s head; it is approximately 89” long by 32” wide (at its widest point). This fits into the guidelines for backpacking tents enunciated in TD 86-163. Also, the carrying size and weight, including the poles, fall within those guidelines. While mountaineering is mentioned in the description, we consider this a backpacking tent. The Ascent has no poles. It is approximately the same size as the Summit, but is lighter in weight and folds into a smaller bag. It is not considered a tent for tariff purposes. The applicable subheading for the Summit Bivy will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Backpacking tents.” The general rate of duty will be 0.9 percent ad valorem. The applicable subheading for the Ascent Bivy will be 6306.99.0000, HTS, which provides for “Camping goods: Other: Of other textile materials.” The general rate of duty will be 5.4 percent 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division