HQ 0087116 - HRL 086867 affirmed. Children's fun tent not designed for sport of backpacking must be an other tent, even if its measurements fall within the Newman Importing specifications. - United States International Trade Commision Rulings

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HQ 087116

July 17, 1990

CLA-2 CO:R:C:G 087116 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.9030

Mr. Norman Katz
Barnes, Richardson & Colburn
Attorneys & Counsellors at Law
475 Park Avenue South
New York, NY 10016

RE: HRL 086867 affirmed. Children's fun tent not designed for sport of backpacking must be an other tent, even if its measurements fall within the Newman Importing specifications.

Dear Mr. Katz:

This is in reply to your letter of May 3, 1990, requesting reconsideration of HRL 086867 DRR of April 26, 1990. Please reference your client Nelson/Weather- Rite, Inc.

FACTS:

The merchandise at issue consists of a children's tent designed for indoor/outdoor use. It is constructed of nylon taffeta, with fiberglass poles and steel stakes. The tent measures 48" 48" 42". You state the floor area is less than 45', the tent weight plus all accessories is less than 8- lbs, and the carry size is less than 30" in length and 9" in diameter.

In HRL 086867, we classified this tent under subheading 6306.22.9000, HTSUSA, as other tents of synthetic fibers. You claim that classification as a backpacking tent would be more appropriate.

ISSUE:

Whether the instant tent is a backpacking tent under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Subheading 6306.22.1000, HTSUSA, provides for backpacking tents. In HRL 086091 of January 11, 1990, we undertook the following analysis of this issue. We noted that backpacking tents have not been defined at the international level. Indeed, classification of backpacking tents, as opposed to other types of tents, is an issue only at the U.S. breakout level. It is our opinion, therefore, that determinations under the Tariff Schedules of the United States (TSUS), while not binding, are persuasive in this matter.

In The Newman Importing Co., Inc. v. United States, 76 Cust. Ct. 143, C.D. 4648 (1976), the Court held that backpacking was a sport. It was therefore made necessary that we distinguish between tents used for backpacking and tents used for other purposes. In T.D. 86-163, the Customs Service revised previously issued guidelines concerning classification of imported backpacking tents. We noted that the only sensible method of determining a tent's eligibility for classification as a backpacking tent was by quantifying its size and weight. As a result, to qualify as sports equipment (backpacking tents were classified therein under the TSUS (tents are excluded from the sports equipment provisions of the HTSUSA by Note 1(u) to Chapter 95)), the following criteria had to be met:

(1) It must be specifically designed for the sport of backpacking.

(2) It must be composed of nylon, polyester, or any other fabric of man-made fibers.

(3) If designed for 1 or 2 persons, the tent must meet the following criteria:

(a) Have a floor area of 45 square feet or less; and
pounds or less, including tent bag and all accessories necessary to pitch the tent; and

(c) Have a carry size of 30 inches or less in length and 10 inches or less in
diameter. [Emphasis added.]

You direct our attention to the fact that since the instant tent falls within the quantitative guidelines supra, the tent should by default be considered a backpacking tent. This "quantitative analysis" fails. Before a tent can be considered a backpacking tent, it must be designed for the sport of backpacking. The "Fun Tent" is designed for indoor/outdoor fun by small children. It is clear from the illustrations on the container that the tent is meant for use either in the living room, or under the watchful eye of an adult in the safety of one's own backyard. It is not meant for ...traveling on foot in relatively wild areas and maintaining oneself with supplies and equipment carried on one's back. (Newman Importing, 76 Cust Ct. at 144). See HRL 085269 of April 13, 1990 (classifying substantially identical merchandise as other tents); HRL 086969 of April 27, 1990 (placing G.I. Joe Trooper Dome tent in subheading for other tents). Therefore, the instant tent cannot be considered a backpacking tent under the guidelines developed in Newman Importing, and HRL 086867 is affirmed.

HOLDING:

As a result of the foregoing, the instant merchandise remains classified under subheading 6306.22.9030, HTSUSA, textile category 669, as tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods, tents, of synthetic fibers, other, other. The applicable rate of duty is 10 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

JOHN DURANT, DIRECTOR

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