The tariff classification of a truck tent from China

N064199 June 11, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Eric Moeller Unique Logistics International (ATL) LLC 510 Plaza Drive, Suite 2290 Atlanta, GA 30349 RE: The tariff classification of a truck tent from China Dear Mr. Moeller: In your letter dated May 29, 2009, you requested a tariff classification ruling on behalf of your client, Lakeland Gear Inc. You submitted a sample of a truck tent. The sample is designed for a full- size crew-cab truck with a 5.5-ft. box, but according to the packaging of the tent, tents for other pick-up trucks appear to be similarly constructed. It is made of woven man-made fiber fabrics and assembles on the back of a pick-up truck. It has a frame of collapsible poles that run through fabric tunnels along the top and sides. Textile webbing straps attach the tent to the bed and frame of the truck. It overlaps the sides of the truck to keep rain out of the bed; adjustable straps attach to the wheel wells and rear bumper to secure it. The zippered door faces the rear of the truck. The tent has no floor. When assembled, it looks like a standard camping tent, but it cannot stand on the ground. The applicable subheading for the truck tent will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: of synthetic fibers: Other, other. The rate of duty will be 8.8% ad valorem. In your letter you suggest that the correct classification of the truck tent is as an accessory to automotive vehicles in subheading 8708.99.8180, HTSUS. However, the truck tent conforms to the definition of tents found in the Explanatory Note to heading 63.06, HTSUS, which states that tents are shelters made of lightweight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas. They usually have a single or double roof and sides or walls (single or double), which permit the formation of an enclosure. The heading covers tents of various sizes and shapes, e.g., marquees and tents for military, camping (including backpack tents), circus and beach use. They are classified in this heading, whether or not they are presented complete with their tent poles, tent pegs, guy ropes or other accessories. Caravan “awnings” (sometimes known as caravan annexes) which are tent-like structures are also regarded as tents. They are generally made of man-made fiber fabrics or of fairly thick canvas. They consist of three walls and a roof and are designed to augment the living space provided by a caravan. While the truck tent is marketed for use with a truck, the provision for tents is more specific than a provision for parts and accessories. 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