The tariff classification of a Base Camp Shelter, pop-up field guide and instruction sheets, an embroidered patch, and a battery-operated mini-lantern, from China

N174415 August 2, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.22.9030, 4901.10.0040, 5810.92.1000, 8513.10.4000 Mr. Dennis Morse BDP International 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a Base Camp Shelter, pop-up field guide and instruction sheets, an embroidered patch, and a battery-operated mini-lantern, from China Dear Mr. Morse: In your letter dated June 27, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. You submitted a sample called a Base Camp Shelter, item #2456504, UPC#7-30320-14898-3. Packaged together are a tent, assembly instruction sheets and a printed field guide, a collectible iron-on patch, and a battery-operated mini-lantern with a plastic carabineer clip. Although the Base Camp Shelter is packaged and sold as a unit, the tent and the other items do not form a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUS) at the international level, state in Note X to General Rule of Interpretation 3(b) that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. This assortment fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The tent, for instance, may be used without any of the other items. Each item may be used by itself. The needs and activities are entirely independent of each other. These are a collection of related items, but not a set for tariff purposes; therefore, each item will be separately classified. The shelter is an open-front tent made of nylon woven fabric with a plastic woven floor. The tent includes three plastic breakdown tent poles, four open net pockets sewn into one side, and a drawstring carry-bag. The tent weighs approximately four pounds. The applicable subheading for the Base Camp Shelter tent will be 6306.22.9030, HTSUS, which provides for tents: of synthetic fibers: Other, other. The rate of duty will be 8.8% ad valorem. The Base Camp Shelter contains two single printed instruction sheets, made of paper with diagrams for assembly and proper use. Also included is a Pop-Up Field Guide made of a single folded sheet of paper, glued between a folded paperboard cover. The pop-up guide shows examples of ways to begin projects and “expeditions.” The applicable subheading for the instruction sheets and the Base Camp Shelter Pop-Up Field Guide will be 4901.10.0040, HTSUS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: In single sheets, whether or not folded; Other. The rate of duty will be Free. The collectible iron-on patch is 2” in diameter and embroidered with polyester thread on a woven ground fabric of polyester; the patch has been backed with polyvinyl chloride plastic sheeting. The applicable subheading for the embroidered patch will be 5810.92.1000, HTSUS, which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, badges, emblems and motifs. The rate of duty will be 4.2% ad valorem. The battery-operated lantern is approximately 4-1/2” inches high and has a plastic carabiner clip attached. The carabiner clip is not for use in climbing, and can hold a maximum weight of twenty pounds. The applicable subheading for the mini-lantern with carabineer clip will be 8513.10.4000, HTSUS, which provides for portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Other. The rate of duty will be 3.5% ad valorem. 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/. The samples are being returned as you requested. 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