CLA-2-63:RR:NC:TA:352 B84342
Ms. Judy Miller
Wal-Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-4318
RE: The tariff classification of a tent from China.
Dear Ms. Miller:
In your letter dated March 26, 1997, you requested a
classification ruling. The sample is being returned as requested.
The sample submitted is a dome shaped tent, style number
JW8800, designed for three persons. The stated floor area is 8
feet by 8 feet with the center height measuring 55 inches.
Approximately 3/4 of the walls, from the bottom edges, are composed
of polyethylene sheeting material. The sheeting material is made
of woven polyethylene textile strips. This fabric is visibly
coated on both sides with plastic. The balance of the walls and
roof are woven nylon taffeta fabric. The floor is composed of the
same polyethylene sheeting material as described above. The tent
features a mesh screen fabric door and window. Included with the
tent are shock-corded fiberglass poles, a rainfly made of woven
nylon taffeta fabric, a woven textile bag and tent stakes. All of
the articles are contained in a woven textile carry bag.
Your description indicated that this is a backpacking tent.
Even though the floor area, weight and carry size conformed with
the guideline requirements for backpacking tent shown in T.D. 86-163, this tent appears not to be specially designed for the sport
of backpacking. In addition, the guidelines for backpacking tents
require that the tents be made of nylon or polyester fabric to
qualify as backpacking tents. Since a significant portion of the
tent is composed of polyethylene sheeting, this tent fails to meet
the requirement for a backpacking tent as set forth in T.D. 86-163.
The tent consists of two components that merit consideration
in determining the essential character of the tent. First, the
polyethylene sheeting material which is a woven fabric visibly
coated on both sides with plastic. This product is considered a
plastic material and a tent composed of this material is
classifiable in Chapter 39, HTS. The polyethylene sheeting
material forms part of the walls and the complete floor. The other component is the woven textile fabric that makes up part of
the walls and the entire roof which if determined to impart the
essential character would result in this product being classified
under the provision for tents of textile fabric in Chapter 63,
HTS. Neither the polyethylene sheeting material nor the woven
textile fabrics impart the essential character of the article.
Since each material plays a significant part in the tent
construction, General Rule of Interpretation (GRI) 3(c) states
that when goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which occurs
last in numerical order among those which equally merit
consideration.
The applicable subheading for the tent will be 6306.22.9030,
Harmonized Tariff Schedule of the United States (HTS), which
provides for tents: Of synthetic fibers: Other, other. The
duty rate will be 9.6 percent ad valorem.
The tent falls within textile category designation 669.
Based upon international textile trade agreements products of
China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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.
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 Alan
Tytelman at 212-466-5896.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division