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