CLA-2 CO:R:C:G 087116 HP
Mr. Norman Katz
Barnes, Richardson & Colburn
Attorneys & Counsellors at Law
475 Park Avenue South
New York, NY 10016
RE: HRL 086867 affirmed. Children's fun tent not
designed for sport of backpacking must be an other
tent, even if its measurements fall within the Newman
Importing specifications.
Dear Mr. Katz:
This is in reply to your letter of May 3, 1990,
requesting reconsideration of HRL 086867 DRR of April
26, 1990. Please reference your client Nelson/Weather-
Rite, Inc.
FACTS:
The merchandise at issue consists of a children's
tent designed for indoor/outdoor use. It is
constructed of nylon taffeta, with fiberglass poles and
steel stakes. The tent measures 48" 48" 42". You
state the floor area is less than 45', the tent weight
plus all accessories is less than 8-
lbs, and the carry
size is less than 30" in length and 9" in diameter.
In HRL 086867, we classified this tent under
subheading 6306.22.9000, HTSUSA, as other tents of
synthetic fibers. You claim that classification as a
backpacking tent would be more appropriate.
ISSUE:
Whether the instant tent is a backpacking tent
under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Subheading 6306.22.1000, HTSUSA, provides for
backpacking tents. In HRL 086091 of January 11, 1990,
we undertook the following analysis of this issue. We
noted that 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.
(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; and
(b) Weigh 8-
pounds 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 10 inches or less in
diameter. [Emphasis
added.]
* * *
You direct our attention to the fact that since the
instant tent falls within the quantitative guidelines
supra, the tent should by default be considered a
backpacking tent. This "quantitative analysis" fails.
Before a tent can be considered a backpacking tent, it
must be designed for the sport of backpacking. The
"Fun Tent" is designed for indoor/outdoor fun by small
children. It is clear from the illustrations on the
container that the tent is meant for use either in the
living room, or under the watchful eye of an adult in
the safety of one's own backyard. It is not meant for
...traveling on foot in relatively wild areas and
maintaining oneself with supplies and equipment carried
on one's back. (Newman Importing, 76 Cust Ct. at
144). See HRL 085269 of April 13, 1990 (classifying
substantially identical merchandise as other tents);
HRL 086969 of April 27, 1990 (placing G.I. Joe Trooper
Dome tent in subheading for other tents). Therefore,
the instant tent cannot be considered a backpacking
tent under the guidelines developed in Newman
Importing, and HRL 086867 is affirmed.
HOLDING:
As a result of the foregoing, the instant
merchandise remains classified under subheading
6306.22.9030, HTSUSA, textile category 669, as
tarpaulins, awnings and sunblinds; tents; sails for
boats, sailboards or landcraft; camping goods, tents,
of synthetic fibers, other, other. The applicable rate
of duty is 10 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 negotiations 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 restraint (quota/visa)
categories, you should contact your local Customs
office prior to importing the merchandise to determine
the current status of any import restraints or
requirements.
Sincerely,
JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION