The tariff classification of a camping tent from China

NY R02116 June 15, 2005 CLA-2-63:RR:NC:N3:351 R02116 CATEGORY: Classification TARIFF NO.: 6306.22.9030 Ruth Texeira Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a camping tent from China Dear Ms. Texeira: In your letter dated June 10, 2005, you requested a tariff classification ruling. The item in question is identified as the Trango 4 (Style OU9361), that you indicate is “marketed as a 4+ person mountaineering tent that is designed and built to handle extended use in the harshest environments.” You also state that it is designed for the sport of backpacking and has a minimum weight of 13 lbs., 2 oz (fly, body; poles; 4 stakes and 2 stuff sacks) and a packaged weight of 13 lbs., 15 oz. (everything as sold – including extra stakes, cords, and cord adjusters). The interior height is 48” and the floor area is 65 square feet. The carrying size of the unassembled and folded tent is two 22” x 9” stuff sacks (tent and poles in two stuff sacks). You point out a number of features that would make the tent attractive to backpackers, such as its ability to handle cold, wind, rain, and snow, and the strength of the poles, despite their light weight. You also cite the ease of assembly in harsh conditions. Treasury Decision (T.D.) 86-163 enunciated size and weight guidelines for backpacking tents, as well as other criteria. Those guidelines may be summarized as follows: (1) It must be specifically designed for backpacking. (2) It must be composed of nylon, polyester, or other fabric of man-made fibers. (3) If designed for 3 or 4 persons, the tent must meet the following criteria: Have a floor space of 65 square feet or less; and Weigh 12 pounds or less, including tent bag and all accessories necessary to pitch the tent; and Have a carry size of 30 inches or less in length and 10 inches or less in diameter. If other than cylindrical, the tent package must not exceed 2350 cubic inches. You state that despite the fact that the weight exceeds that specified in T.D. 86-163, you believe the correct classification of the Trango 4 is in subheading 6306.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “. . . camping goods: Tents: Of synthetic fibers: Backpacking tents.” You point out that Customs has in the past allowed for some tolerance in applying the guidelines of T.D. 86-163, as in HQ 086076, dated February 15, 1990, which classified four tents as backpacking tents even though they were as much as twelve (12) ounces above the guideline. We note that the tents in HQ 086076 weighed at most 12 ounces over the guideline, while the Trango 4 weighs at least 18 ounces over, and almost two pounds over if the extra stakes, cords, and cord adjusters are included, as well they might be by cautious backpackers. This far exceeds the guidelines. We also note that the Trango 4 is meant to be packed and carried in two stuff sacks, each 22” x 9”. Taken together, this far exceeds the guidelines at (c) above. In addition, even though the guidelines do not mention this, we believe that the sport of backpacking requires a limited amount of carried articles and a tent in two bags would be considered an impediment. The applicable subheading for the camping tent will be 6306.22.9030, HTS, which provides for tents: Of synthetic fibers: Other, other. The rate of duty will be 8.8 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