CLA-2 CO:R:C:T 955215 BC
Susan Sprung
D. HAUSER, INC.
182-23 150th Avenue
Springfield Gardens, New York 11413
RE: Classification of a nylon pop-up tent; backpacking tent
Dear Ms. Sprung:
This responds to your letter of September 30, 1993, wherein
you requested a binding classification ruling on a pop-up tent,
style # 321. You submitted a sample for our examination. We have
reviewed the matter and our response follows.
FACTS:
The merchandise at issue, which you described as a backpacking
tent, is a pop-up tent constructed of nylon fabric, style #321.
The tent folds into a flat circular disk measuring approximately
33 inches in diameter. The folded tent is held in place by a
textile strap. When the strap is released, the tent pops open and
self erects. When opened, the tent measures 106 inches x 54 inches
x 37 inches. The folded tent is placed inside a circular zippered
cover of nylon that has a textile strap attached across one side.
This strap is for carrying the tent. The tent weighs 8.5 lbs.
ISSUE:
What is the proper classification for the nylon pop-up tent
at issue?
LAW AND ANALYSIS:
Recently, in Headquarters Ruling Letter (HRL) 954667 (November
15, 1993), we classified a pop-up tent very similar to the one at
issue here under subheading 6306.22.9030, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). We did so by
reference to guidelines published in Treasury Decision (T.D.) 86-
163. These guidelines enable us to distinguish backpacking tents
from other tents used for general recreation. In pertinent part
(as they relate to backpacking tents), they are as follows:
(1) It [the tent] 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, the tent must meet
the following criteria:
(a) have a floor area of 45 square feet or
less,
(b) weigh 8.5 lbs. 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.
20 Cust. Bull. 468, 473.
[Note that the guidelines published in T.D. 86-163 were issued
for the purpose of making a determination under the Tariff
Schedules of the United States (TSUS), the predecessor tariff to
the HTSUSA. Under the TSUS, the determination to be made was
whether the tent could be classified as sports equipment. In The
Newman Importing Co., Inc. v. United States, 76 Cust Ct. 143, C.D.
4648 (1976), the U.S. Customs Court held that backpacking is a
sport and tents specifically designed for backpacking could be
considered sporting equipment. The guidelines were published in
the T.D. to implement the rule of Newman Importing. Although the
TSUS is no longer in effect, and the choice now under the HTSUSA
is between "backpacking tents" and "other tents," these guidelines
remain useful.]
On the facts here, questions are raised under criteria 1 and
3(c) above. You assert that the tent is intended for the sport of
backpacking; however, the dimensions of the tent call into question
that purpose. The disc measures 33" in diameter. Such a large
disc-shaped tent cannot be carried conveniently on the backs of
most persons. Moreover, its size far exceeds the 9 inches in
diameter set under the guidelines.
In HRL 954667, the tent's diameter was 32 inches, less than
the 33 inch diameter of the tent at issue. There, we concluded
that since its size far exceeded the 9 inch diameter requirement
of the guidelines, it could not be considered a backpacking tent
for classification purposes.
Based on the foregoing, we conclude that the tent at issue
does not meet the backpacking tent guidelines. It far exceeds the
carrying size requirement which seriously calls into question its
alleged intended use as a backpacking tent. It cannot be carried
conveniently on the back or attached to a backpack during
backpacking activities. It appears to be a one or two-man pop-up
tent for general recreational purposes. The fact that the tent's
dimensions meet the guideline requirements under criteria 3(a) and
3(b) is not controlling.
HOLDING:
The nylon pop-up tent at issue is classifiable under
subheading 6306.22.9030, HTSUSA, as a tent made of synthetic
fibers, other, other. The applicable duty rate is 10% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division