The tariff classification of a backpacking tent from Taiwan

N044600 November 25, 2008 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 Taiwan Dear Ms. Texeira: In your letter dated Nov. 12, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as you have requested. You submitted a sample of a two-person tent, your style number OU9444. It will be imported by Mountain Hardwear, Inc., a wholly-owned subsidiary of Columbia Sportswear Company. The tent body, floor, and fly are made of woven nylon fabrics; the fabrics have been variously treated for weatherproofing, waterproofing, durability, increased tear strength, and UV resistance. Our examination of the sample leads us to conclude that, for tariff purposes, the tent is made of textile fabrics. The fabrics are produced in Taiwan and cut and sewn in Vietnam. The tent is packaged in a nylon drawstring carry bag. Also in the bag is a smaller bag with lightweight Atlas Scandium XL alloy poles. Another smaller bag contains 17 stakes and guy ropes. You state that the tent is designed to stand on its own with no stakes or ropes, but only 4-10 stakes are needed to stake the tent if necessary due to conditions; the rest are spares. The Mountain Hardwear website gives the following specifications, included with your letter: Floor area: 40.47 sq. ft. Interior height: 3.41 ft. Exterior height: 44.5” Carry size: 24” (length) Carry size: 8” (diameter) Weight: 9 lbs. 14.2 oz. (with all parts) Weight: 9 lbs. 0.3 oz (with no stakes or cords) The tariff guidelines for backpacking tents are found in T.D. 86-163. In order to qualify as a backpacking tent the following criteria must be met: (1) It must be specially designed for the sport of backpacking. (2) It must be composed of nylon, polyester, or any other fabric of man-made fibers. (3) If designed for 1 or 2 persons [as this tent is] the tent must meet the following criteria: (a) Have a floor area of 45 square feet or less, and (b) Weigh 8½ pounds or less, including tent bag and all accessories necessary to pitch the tent, and (c) Have a carry size of 30 inches or less in length and 9 inches or less in diameter. The intent of T.D. 86-163 was to differentiate backpacking tents from general camping tents. This tent is designed for mountaineering; it is our opinion that mountaineering is an extreme form of backpacking with the same, perhaps even more stringent, technical requirements. You state that this tent will be sold by outdoor retailers who specialize in backpacking equipment. Style number OU9444 meets the requirements of T.D. 86-163 except that, whether or not fully packed with the stakes and ropes, it exceeds the weight limit. We note from the website (www.mountainhardwear.com) that the three- and four- person versions of the same tent do fall within the weight limit set in T.D. 86-163 for these larger tents, indicating to us that all of them are true backpacking tents. We have looked at the overall construction of the tents and, when taking into consideration all factors, we have determined that in spite of the fact that OU9444 fails to meet one of the criteria set forth in T.D. 86-163, the tent is definitely designed 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 Style number OU9444 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 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