CLA-2-63:RR:NC:N3:351 J87818
Mr. James C. McKelvey
Senior Vice President
NorthPole US, LLC.
3333 Yale Way
Fremont, CA 94538
RE: The tariff classification of backpacking tents from China.
Dear Mr. McKelvey:
In your letter dated July 29, 2003, you requested a ruling on tariff classification.
You submitted descriptive marketing information regarding the Fast Pitch Tent, Item GE8855 and the First-Up, Item CS8855. They are dome-shaped tents with fiberglass poles integrated into the tent structure for faster assembly. They are composed of a water-resistant polyester fabric with a rain fly for inclement weather. The floor is composed of polyethylene sheeting material.
They are designed for three or four people. The floor area is 64 square feet. They weigh 11.243 and have a carry size of ten inches in diameter and 35 inches in length, although when packed inside its carry bag and secured on either end with the included bundle ties, the carry size is approximately 33.5-34 inches in length.
Treasury Decision (T.D.) 86-163 enunciated size and weight guidelines for backpacking tents, as well as other criteria. While the carry size slightly exceeds the prescribed dimension (30 inches), the point of the limits was to separate true backpacking tents from tents designed for general recreational use. One mandate is that it must be specially designed for the sport of backpacking; from the literature included there is ample evidence of this.
The applicable subheading for the Fast Pitch Tent, Item GE8855 and the First-Up, Item CS8855, will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tents: Of synthetic fibers: Backpacking tents. The general rate of duty will be 0.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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