CLA-2-63:OT:RR:NC:N3:351
Mr. Joe HoldRen
Sandler Travis Trade Advisory Services – a UPS Company
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of a backpacking tent and rain fly from China
Dear Mr. HoldRen:
In your letter dated March 18, 2019, you requested a tariff classification ruling, on behalf of your client Catoma/MMI Outdoor.
You submitted descriptive literature and a photo of an item called the Wolverine EBNS. Included in the Wolverine EBNS is a tent called the Burrow and a rain fly called the Wolverine. The tent is composed of nylon ripstop fabric with a denier of 75 and nylon no-see-um nylon mesh fabric with a denier of 20. The tent has a floor area of 18.1 square feet and will be pitched and supported by the fiberglass rod. It is noted that the fiberglass rod will not be imported with the tent but is added to the tent prior to retail sale.
The Wolverine/rain fly kit consists of the rain fly, pole and stakes. The rain fly is composed of nylon hybri-lite ripstop fabric with a denier of 70. The pole and stakes will be added to the kit after importation. The rain fly is used to provide additional protection from outdoor elements and extends a small distance beyond the tent. The area under the rain fly is 44.9 square feet. The Wolverine EBNS is a full shelter designed for camping, and combined with all the accessories to pitch the tent and rainfly, will have a total weight of 4.5 pounds. The carry size when rolled is 13 inches long and 6 inches in diameter.
In 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.
The Wolverine EBNS (tent packaged with the rainfly) meets the criteria for backpacking tents enunciated in T.D. 86-163.
The applicable subheading for the Wolverine EBNS will be 6306.22.1000, Harmonized Tariff Schedule of the United States (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