CLA-2 CO:R:C:G 086091 HP
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: Portable tent with a carry bag over 30 inches in length is a
backpacking tent. T.D. 86-163;weight;guidelines;assembly;height;
TSUS
Dear Mr. O'Neill:
This is in reply to your letter of October 5, 1989,
concerning the tariff classification of a tent, produced in
Korea, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Please reference your client Daisy
Manufacturing Company.
FACTS:
The merchandise at issue is a QuickPitch~ ICOSA 2086 four
person tent, in a cylindrical package with two long carrying
straps, with stated specifications as follows.
Tent
Tent Fabric
Tent Frame
Floor Dimensions:
8'1" x 8'7"
(103.0" diameter)
Tent Height:
4'3"
Floor Sq. Footage:
54.7
Carry Bag Dimen.:
7" x 35"
Tent Weight:
12 Pounds
Four-Color Display
Box Dimensions:
6.8" x 8" x 36"
Canopy Material:
174 T "Rip-Stop"
Nylon
Tent Fly, Floor,
Sidewalls & Carry
Bag:
190 T Nylon Taffeta
Windows, Roof Vents
and Screen Door:
"No-See-Um" Mesh
Urethane Coating:
600mm
Hub Material:
"Tough Nylon 66"
Fiberglass Composite
Construction
Fiberglass Strut
Dimensions:
8.5mm x 838.2mm
Polyethylene Tent
Stakes:
7"
When fully assembled, the tent floor measures 103.0"
(diameter), and the height reaches 51.0". The tent features a
patented QuickPitch~ frame system, rapid set-up and takedown,
double stitching and binding tape on all seams, window awnings on
rain-flys, two extra-large storage pockets, brass grommets, and a
nylon stuff sack with wraparound web handle.
ISSUE:
Whether the instant merchandise is considered a backpacking
tent under the HTSUSA?
LAW AND ANALYSIS:
Heading 6306, HTSUSA, provides for, inter alia, tents. The
General Rules of Interpretation (GRIs) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRIs, taken in order.
Note 1 to Chapter 63, HTSUSA, states that heading 6306
applies only to made up articles of textile fabrics. The tent
consists of three components, not all of which are textile
materials: the coated nylon that makes up the tent canopy, floor,
walls and carry bag, the polyethylene tent stakes, and the
nylon/fiberglass composite frame. The merchandise at issue,
however, is provided for eo nomine in this chapter.
It would be incorrect to introduce GRI 3 (the component
which imparts the essential character of the article governs
classification) at the heading level as the basis for determining
whether the Chapter 63, Note 1 limitation for made up articles,
"of any textile fabric," included the subject tent. As the
Explanatory Note to this heading, which constitutes the official
interpretation of the tariff at the international level,
classifies tents in this heading whether or not presented
complete with their poles, pegs, and other accessories, we can
conclude that the tent is a made up article of textile fabric,
and that subheading 6306.22 (tents of synthetic fibers) applies
by means of GRI 1. See HRL 085550 of December 8, 1989
(screenhouses).
Subheading 6306.22.1000, HTSUSA, provides for backpacking
tents of synthetic fibers. Backpacking tents have not been
defined at the international level. Indeed, classification of
backpacking tents, as opposed to other types of tents, is an
issue only at the U.S. breakout level. It is our opinion,
therefore, that determinations under the Tariff Schedules of the
United States (TSUS), while not binding, are persuasive in this
matter.
In The Newman Importing Co., Inc. v. United States, 76 Cust.
Ct. 143, C.D. 4648 (1976), the Court held that backpacking was a
sport. It was therefore made necessary that we distinguish
between tents used for backpacking and tents used for other
purposes. In T.D. 86-163, the Customs Service revised previously
issued guidelines concerning classification of imported
backpacking tents. We noted that the only sensible method of
determining a tent's eligibility for classification as a
backpacking tent was by quantifying its size and weight. As a
result, to qualify as sports equipment (backpacking tents were
classified therein under the TSUS (tents are excluded from the
sports equipment provisions of the HTSUSA by Note 1(u) to Chapter
95)), the following criteria had to be met:
(1) It must be specifically designed for the
sport of backpacking.
* * *
(4) If designed for 3 or 4 persons, the tent
must meet the following criteria:
(a) Have a floor area of 65 square
feet or less; and
(b) Weigh 12 pounds or less, in
cluding tent bag and all
accessories necessary to
pitch the tent; and
(c) Have a carry size of 30 inches
or less in length and 10
inches or less in diameter.
* * *
The instant article has a carry size of 35", disqualifying
it from classification as a backpacking tent under the TSUS
guidelines. It has been suggested, however, that such
classification should be allowed under HTSUSA. We agree. The
instant article is clearly designed as a backpacking tent. The
difference in carry size length is negligible when considered
with the tent's other dimensions. The low center height, a
typical feature of backpacking tents, would not allow the user to
stand. In addition, rapid tent assembly, a feature of the Quick
Pitch~ frame system, is a necessity for backpackers who may
confront unexpected changes in weather.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6306.22.1000, HTSUSA, as tarpaulins,
awnings and sunblinds, tents, sails for boats, sailboards or
landcraft, camping goods, tents, of synthetic fibers, backpacking
tents. The applicable rate of duty is 4.64 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the re
straint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division