CLA-2-63:OT:RR:NC:N3:351
Mr. Kenneth M. Carmon
Bay Brokerage, Incorporated
42832 State Route 12
Alexandria Bay, NY 13607
RE: The tariff classification of a tent and backpack from China
Dear Mr. Carmon:
In your letter dated January 11, 2019, you requested a tariff classification ruling, on behalf of your client Eteng Technology, Limited.
You submitted a sample of a 1-2 person outdoor camping waterproof family tent 4 season hiking folding camp and a backpack. The sample will be returned as requested. The tent is composed of manmade textile fabric and the backpack is composed of the same textile material. The tent has a net weight of 5.5 pounds, a floor area of 44.3 square feet and a carry area of 18.11"(L) x 5.11"(W) x11.02"(H). The poles fold into a drawstring bag that is attached to the backpack by woven textile adjustable straps and the tent when folded and stored inside the backpack.
The backpack is constructed of manmade textile material. It is designed to provide storage, protection, organization, and portability to the tent and poles. The front has several large sewn-on woven textile straps that are specially shaped and adapted to store and hold the poles of the tent in place. The backpack has a side exterior compartment that holds the tent’s ground anchors. The rear exterior of the backpack has two adjustable straps which enable the user to wear it over the shoulders and on the back. It measures approximately 10" (W) x 19" (H) x 4" (D).
It is the opinion of this office that the tent and the backpack together form a "composite good.”
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the textile backpack and the tent in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In determining the essential character various factors may be used to determine the component which imparts the essential character to the composite article. It is the tent that is the main component that is necessary when the user is camping outdoors. The tent will house and protect the users and keep them comfortable while enjoying the outdoors and the backpack is specially designed to hold, store and transport that item. Therefore, in accordance with GRI 3(b), it is the opinion of this office that the tent directly performs the activity of camping and imparts the essential character and thus determines the classification.
Treasury Decision (T.D.) 86-163, dated August 5, 1986. The revised guidelines enunciated size and weight guidelines for backpacking tents, as well as other criteria. Those guidelines may be summarized as follows: It must be specifically designed for backpacking.
It must be composed of nylon, polyester, or other fabric of man-made fibers.
If designed for three or four persons, the tent must meet the following criteria: Have a floor space of 65 square feet or less, and weigh 12 pounds or less, including tent bag and all accessories necessary to pitch the tent, and have a carry size of 30 inches or less in length and 10 inches or less in diameter. If other than cylindrical in shape, the tent package must not exceed 2,350 cubic inches.
We have looked at the overall construction of the tent and, when taking into consideration all factors, we have determined that the 1-2 person outdoor camping waterproof family tent 4 season hiking folding camp, meet the criteria set forth in T.D. 86-163.
The applicable subheading for the 1-2 person outdoor camping waterproof family tent 4 season hiking folding camp with the backpack will be 6306.22.1000, HTSUS, which provides for Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Backpacking tents. The general 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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division