H311492

 HQ H311492 October 30, 2020 OT:RR:CTF:FTM H311492 TJS CATEGORY: Classification TARIFF NO.: 6306.22.9030 Center Director Apparel, Footwear & Textiles CEE 200 East Bay Street Charleston, South Carolina 29401 Attn: Nikki Bobbie, Import Specialist RE: Application for Further Review of Protest No. 2704-20-127807; Tariff Classification of Pop-up Tents from China Dear Center Director: This is in reference to the Application for Further Review (“AFR”) of Protest No. 2704-20-127807, timely filed on May 19, 2020, by the law firm of Junker & Nakachi, on behalf of their client, Under The Weather Inc. (“UTW” or “Protestant”), concerning U.S. Customs and Border Protection’s (“CBP”) tariff classification of certain pop-up tents under subheading 6306.22.9030 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). UTW claims that the pop-up tents are properly classified under subheading 6306.22.1000, HTSUSA. Our decision is set forth below. FACTS: This AFR concerns the classification of three models of pop-up tents identified as MyPod™, OriginalPod™, and XLPod™. The tents are composed of waterproof polyester, clear weather-treated polyvinylchloride (PVC), and flexible steel wire rod. The polyester fabric constitutes the roof, floor, and back wall, and the PVC material constitutes three walls of the pop-up tent. The MyPod™ has zippered doors on three walls and a zippered partial opening on the back wall for ventilation. The OriginalPod™ and XLPod™ have tapered walls, a zippered door on the front, and zippered partial openings (windows) on the remaining walls. The tents come with metal pegs that secure the four bottom corners to the ground. When not in use, the tent is folded into a disc shape and placed in a specially shaped carry case that includes carrying straps for carrying the tent on the back. UTW claims that the tents are designed to be used in two positions: vertical for sitting and horizontal for sleeping. The country of origin of these pop-up tents is China. Product specifications are as follows: MyPod™ OriginalPod™ XLPod™  Dimensions when assembled 35”(W) x 35”(D) x 59”(T) 42”(W) x 42”(D) x 59”(T) 45”(W) x 45”(D) x 59”(T)  Floor area 14.34 square feet in horizontal position 8.51 square feet in vertical position 16.39 square feet in horizontal position 11.11 square feet in vertical position 18.13 square feet in horizontal position 14.06 square feet in vertical position  Carry package diameter 19.5 inches 20 inches 21 inches  Carry package width 3 inches 3 inches 3 inches  Carry package volume 895.94 cubic inches 942.47 cubic inches 1039 cubic inches  Weight (incl. tent bag and all accessories) 7.02 lbs 7.1 lbs 7.22 lbs  Materials Waterproof polyester; weather-treated PVC; 1.5mmx6mm steel wire rod Waterproof polyester; weather-treated PVC; 1.5mmx6mm steel wire rod Waterproof polyester; weather-treated PVC; 1.5mmx6mm steel wire rod  Occupancy 1 person 1 person 1 person   Below are photos or the MyPod™, OriginalPod™, and XLPod™: 


 According to UTW’s submission, UTW began importing pop-up tents in 2010 under subheading 6306.22.1000, HTSUSA, which provides for, “Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Backpacking tents.” In September 2018, CBP issued a Customs Form (“CF”) 29 Notice of Action, in which CBP reclassified 12 entries of pop-up tents, identical to the ones at issue, under subheading 6306.22.9030, HTSUSA, which provides for, “Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Other: Other.” In accordance with the September 2018 CF 29, UTW began entering the tents under subheading 6306.22.9030, HTSUSA. On April 9, 2019, UTW filed Protest No. 2704-19-102919 protesting CBP’s tariff classification of the pop-up tents in subheading 6306.22.9030, HTSUSA. On October 10, 2019, CBP granted Protest No. 2704-19-102919, finding that the pop-up tents were classified in subheading 6306.22.1000, HTSUSA. To reflect the approval of Protest No. 2704-19-102919 and collect refunds, UTW filed Protest No. 2704-19-107436 on December 17, 2019 for liquidated entries and filed Post Summary Corrections for unliquidated entries made while Protest No. 2704-19-102919 was pending. On January 24, 2020, CBP issued a CF 29 to UTW stating its intention not to refund duties with respect to certain entries of the pop-up tents because the tents were not considered backpacking tents. On May 19, 2020, UTW filed the subject Protest No. 2704-20-127807 and AFR for seven entries dated between December 2018 and February 2019 that were liquidated between November 2019 and January 2020. The subject tents were liquidated as entered under subheading 6306.22.9030, HTSUSA. ISSUE: What is the tariff classification of the MyPod™, OriginalPod™, and XLPod™ pop-up tents under the HTSUSA? LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed on May 19, 2020, within 180 days of liquidation of the first entry pursuant to 19 U.S.C. § 1514(c)(3). Protestant alleges that Further Review of Protest No. 2704-20-127807 should be accorded pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with a ruling of the Commissioner of CBP or his designee, or with a decision made by CBP with respect to the same or substantially similar merchandise. We find that Further Review of Protest No. 2704-20-127807 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a). Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The 2019 and 2020 HTSUSA provisions under consideration are the following: 6306: Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: 6306.22: Tents: Of synthetic fibers: 6306.22.1000: Backpacking tents… 6306.22.9030: Other: Other… * * * * * Because the classification dispute of the subject merchandise occurs beyond the four-digit heading level, GRI 6 is implicated. GRI 6 states: For legal purposes, the classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. * * * * * In addition, the Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 63.06 provides, in relevant part, as follows: (4) Tents are shelters made of lightweight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas. They usually have a single or double roof and sides or walls (single or double), which permit the formation of an enclosure. The heading covers tents of 

Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed on May 19, 2020, within 180 days of liquidation of the first entry pursuant to 19 U.S.C. § 1514(c)(3). Protestant alleges that Further Review of Protest No. 2704-20-127807 should be accorded pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with a ruling of the Commissioner of CBP or his designee, or with a decision made by CBP with respect to the same or substantially similar merchandise. We find that Further Review of Protest No. 2704-20-127807 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a).Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The 2019 and 2020 HTSUSA provisions under consideration are the following: 6306: Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:6306.22: Tents: Of synthetic fibers:6306.22.1000: Backpacking tents…6306.22.9030: Other: Other…* * * * *Because the classification dispute of the subject merchandise occurs beyond the four-digit heading level, GRI 6 is implicated. GRI 6 states: For legal purposes, the classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the underst