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NY H88645




March 6, 2002

CLA-2-63:RR:NC:N3:351 H88645

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.1000

Ms. Wendy Lawson
Sears Roebuck & Co.
3333 Beverly Road BC-172A
Hoffman Estates, IL 60179

RE: The tariff classification of a tent from Bangladesh.

Dear Ms. Lawson:

In your letter dated February 7, 2002, you requested a ruling on tariff classification.

You submitted a sample of a tent called “The Summit.” It is a two-room dome tent designed to sleep four or five people. It has a center height of 54” and 69.125sq.ft. of floor space. Folded, its carrying size is 6” x 24” and the carrying weight is 11.5 lbs. It has mesh windows that can be covered with flap covers. In addition, there is a separate fly with clear plastic sheeting to cover the mesh windows for visibility. It is shock-corded for easy set-up and takedown. It is made of polyester and nylon. The tent comes with a vestibule extension for storage of gear; it may be closed off with a removable zippered “T”-door and is not considered a part of the living area of the tent.

The owner’s manual discusses use of the tent in heavy rain, periods of wind or rain, extreme weather conditions, and snow. In a telephone conversation with National Import Specialist Mitchel Bayer you stated that this tent has been designed specifically for the sport of backpacking. The box reads, “Ideal for backpacking and hiking,” although elsewhere it reads, “. . . for the campground.” The tent appears to be made for the sport of backpacking and indeed the most crucial criteria of backpacking tents, folded size and carry weight, are within the prescribed parameters as set out in Treasury Decision 86-163, dated August 5, 1983, wherein Customs defined backpacking tents. We consider this tent to be a backpacking tent.

The applicable subheading for this product will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTS), 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 0.9 percent ad valorem.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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