United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N018579 - NY N018679 > NY N018679

Previous Ruling Next Ruling
NY N018679




October 23, 2007

CLA-2-63:OT:RR:E:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.22.1000

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a backpacking tent from Vietnam or China

Dear Ms. Boullet:

In your letter dated Oct. 18, 2007, you requested a tariff classification ruling.

The item in question is a tent, style number OU9404, imported by your wholly owned subsidiary Mountain Hardwear. You describe it as follows:

Fabric: Nylon canopy and floor; Polyester fly Capacity: 4 people
Floor area: 50 square feet
Packed Weight: 11 pounds 1oz
Carry size – length: 27 inches
Carry size – diameter: 5 inches

All of these meet the dimensions for backpacking tent found in Treasury Decision 86-163, dated August 5th, 1986, wherein the Customs Service (now Customs and Border Protection) defined backpacking tents. In addition, it was specified therein that the tent must be specifically designed for the sport of backpacking.

You also state the following:

OU9404 is a three season backpacking tent that uses performance waterproof fabrics and is seam sealed for guaranteed watertight construction. The non-hydrolyzing polyurethane floor will not break down under prolonged exposure to moisture and the large dry entry vestibule is key for removing footwear and outerwear garments for maintaining a dry and clean inner tent area. The tent is shaped in a sloped manner on one side to easily be set back into harder to reach areas and nestle into trees/bushes for additional protection from the elements. The tent also features mesh windows for ventilation and insect protection, as well as a UVX fly window, which allows the user to check weather from the protection and comfort of inside.

OU9404 comes with Atlas poles, which are designed with to be tapered and compact, reducing flat spots and joint stress and promoting smooth even pole flexibility. The corrosion resistant aluminum eliminates stress fractures from oxidation, rendering them suitable for inclement weather use. Atlas poles are 2” to 4” shorter in length than normal tent poles, and weigh 45% less than traditional inserts, making them more suitable for easy stowing and lightweight packing.

You attached copies of your catalog as sold at wholesale to your customers. In it Mountain Hardwear tents are shown designed for extreme performance with minimal weight for ease of carry and minimal space for less environmental impact. You state that you market and sell these tents to your outdoor-enthusiast customers who retail these in specialized outdoor gear stores, including for hiking and backpacking. This marketing, together with the above specifications, lend credence to your claim that this is a backpacking tent

TD 86-163 also states that any tent with a standing height of more than 60 inches is a tent designed for general recreational use. Style OU9404 has a standing height of 63 inches. However, we agree with your contention that the difference in standing height is negligible when considered with the tent’s other characteristics.

The applicable subheading for the tent, style number OU9404, will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tents: Of synthetic fibers: Backpacking tents. The 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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,

Previous Ruling Next Ruling

See also: