CLA-2 RR:CR:TE 961834 ASM
Tariff No.: 6306.22.9030
Port Director
U.S. Customs Service
St. Louis, MO 63134
RE: Request for Internal Advice 34/97 on the tariff classification of dome tent
Dear Port Director:
This letter is in response to Internal Advice Request 34/97, initiated by the law firm of Baker and McKenzie, on behalf of their client, Coleman Company, Inc., regarding the tariff classification of a dome tent under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The subject article is a dome tent made substantially of nylon taffeta woven fabric. It has been designed as a three-person domed tent with floor space of 52.5 square feet and a height when assembled of 45 inches. The case is constructed of nylon and has two handles for hand carrying. The floor of the tent and a small part of the walls of the tent are composed of polyethylene sheeting. The remaining portions of the walls and the roof are composed of nylon woven fabric. The tent is said to weigh 9.02 pounds (including some equipment necessary, for its assembly including tent stakes, guide ropes, peg bag and nylon carrying case) and is 41 inches in length when packed ready to carry.
It is the position of the Customs Port Director of St. Louis that this product should not be considered a backpacking tent since its carry size of 41 inches in length exceeds the maximum carry, length of 30 inches by over one third. However, the importer contends that the tent is classifiable as a backpacking tent since it meets most of the requisite physical characteristics enumerated in Customs T.D. 86-163.
ISSUE:
Whether or not the subject dome tent is properly classified as a back-packing tent under heading 6306.22.1000, HTSUSA, and in accordance with Customs Guidelines at TD 86-163.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.
In Newman Importing Company, lnc. v. United States, 76 Cust. Ct. 143, CD 4648 (1976), the Court held that backpacking was a sport. Accordingly, Customs promulgated guidelines in CSD 79-108, August 21, 1978, to distinguish between tents for backpacking and all other tents. These guidelines were revised in TD 86-163, as follows:
To qualify a tent as "sports equipment" under 735.20, TSUS, the following criteria must be met:
(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:
(a) Have a floor space of 65 square feet or
less; and
(b) Weigh 12 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. If other than cylindrical, the tent package must not exceed 2350 cubic inches.
Under the HTSUSA, the relevant provisions for tents are contained within heading 6306, which is the provision for "Tarpulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods, ...". Backpacking tents of synthetic fibers are specifically provided for under subheading 6306.22.1000, HTSUSA. All other tents of synthetic fibers are classifiable in subheading 6306.22.90, HTSUSA, as "Other" tents. Although the HTSUSA sets forth two subheadings to separately provide for "backpacking" tents and all "other" tents, the ENs provide no guidance in making this distinction. The ENs for heading 6306 merely state, in relevant part, that "The heading covers tents of various sizes and shapes, e.g., ...camping (including backpack tents), ...". Thus, Customs guidelines set forth in TD 86-163 are relevant to the subject classification determination and should be applied.
There is no question that the subject dome tent has met one of the requirements of TD 86-163, because it is composed of plastic, nylon and other man-made fibers. However, Customs has insufficient evidence that the tent has been specifically designed for backpacking. The subject tent appears cumbersome in that the carry size is in excess of 46 inches in length and only has two short narrow straps to be used for carrying the 9 pound tent by hand. Although the importer has submitted a tape depicting the tent as being "selected" for backpacking by an authority on the sport, the outward physical structure of the tent fails to provide convincing evidence that it has been specifically designed for the special requirements of backpacking.
It is Customs determination that there is insufficient evidence to support a classification of the subject article as a synthetic "backpacking" tent under subheading 6306.22.10, HTSUSA. Accordingly, the dome tent is properly classified in subheading 6306.22.90, HTSUSA, which is the provision for "other" synthetic tents.
HOLDING:
The subject dome tent is classifiable under the provision for "Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Other; Other" subheading 6306.22.9030, HTSUSA, and is dutiable under the general column one rate at 9.4 percent ad valorem. The textile restraint category is 669.
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 internal issuance of the U.S. Customs Service, which is available for inspection 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 importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division