CLA-2-63:OT:RR:NC:N3:351
Mr. Joshua Scholtens
Vandegrift Forwarding
10401 NE 8th Street, Suite 500
Bellevue, WA. 98004
RE: The tariff classification of three tents from China
Dear Mr. Scholtens:
In your letter dated March 4, 2013, you requested a tariff classification ruling on behalf of your client, Eddie Bauer, LLC, of Bellevue, Wash.
You submitted pictures and specifications for three tents. You say all three are designed to be used in the sport of backpacking and will be marketed as such.
Stargazer 2 Two Person Tent, model 023-2204, is constructed of ripstop nylon, with lightweight aluminum poles, polyester mesh windows, two zippered doors, and a rain fly that extends a small distance beyond both doors, creating two covered “vestibules” that can protect gear and equipment just outside of the tent; these vestibules are outside of the tent and are not part of the interior floor space. The floor and fly of the tent are coated with polyurethane on one side.
The tent packs down to a cylindrical package with a carry weight of 5lbs. 2oz., a diameter of 7” and a length of 20”. It has a floor space of 36.2 sq. ft. and a height of 43”.
You state that it is designed specifically for lightweight carrying on a backpack and easy and quick setup while on a backpacking trip and that it will be marketed and sold as a backpacking tent. You attached web catalog pages for item no. 023-2204, demonstrating the size and design of the tent and your marketing of it, which includes the phrase “a three-season backpacking tent.” It also includes a review from Backpacker Magazine attesting to the tent’s viability for backpacking.
Stargazer 3 Person Tent, model 023-2205, is similar to the Stargazer 2. It, too, is constructed of ripstop nylon, with lightweight aluminum poles, polyester mesh windows, two zippered doors, and a rain fly that extends a small distance beyond both doors, creating two outside vestibules similar to the Stargazer 2. The floor and fly of the tent are each coated with polyurethane on one side. The tent packs down to a cylindrical package with a carry weight of 5lbs. 10oz., a diameter of 8” and a length of 20”. It has a floor space of 48.5 sq. ft. and a height of 55”. You state that it is designed specifically for lightweight carrying on a backpack and easy and quick setup while on a backpacking trip and that it will be marketed and sold as a backpacking tent. Again, you have attached the web page, showing the size and design of the tent and your marketing of it. Again, the vestibules are not part of the interior of the tent but are covered areas outside the tent.
Both of the above tents meet the criteria for backpacking tents enunciated in T.D. 86-163, dated August 5, 1986.
The applicable subheading for Stargazer 2 Two Person Tent, model 023-2204 and Stargazer 3 Person Tent, model 023-2205, with their poles, stakes, fly, and stuff sack, will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: Of synthetic fibers: Backpacking tents. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
023-1102 Dome 4 is a 4-person tent, constructed of nylon with polyester mesh windows, two zippered doors, and a polyester rain fly that extends beyond both doors, creating two vestibules similar to the two tents above. The floor and fly of the tent are each coated with polyurethane on one side. The tent packs down to a cylindrical package with a carry weight of 10lbs., 14oz., a diameter of 9” and a length of 26”. It has a floor space of 61 sq. ft. You state that is designed for lightweight carrying on a backpack and easy and quick setup while on a backpacking trip, and that it is currently in the design phase and Eddie Bauer is considering marketing and selling it as a backpacking tent. However, the web page for the Olympic Dome 4, which appears to be the same tent, does not mention backpacking. In fact, it states that it is built to fit on the standard camping 10’ x12’ pad, implying that it is for general camping as opposed to backpacking.
In The Newman Importing Co., Inc. v. United States, 76 Cust. Ct. 143, C.D. 4648 (1976), the court held that backpacking was recognized as a sport. While 023-1102 Dome 4 meets all of the required specifications for a one-person backpacking tent as enumerated in T.D. 86-163, the web page for the Olympic dome 4 indicates that it fails the most crucial requirement: it is not designed for the sport of backpacking.
We are unable to rule on the Dome 4 because of the discrepancy between your description and the website for the Olympic Dome 4. When this information is available, you may wish to consider resubmission of your request.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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,
Thomas J. Russo
Director
National Commodity Specialist Division