H317327

HQ H317327 May 26, 2021 OT:RR:CTF:FTM H317327 PJG CATEGORY: Classification Center Director U.S. Customs and Border Protection Apparel, Footwear & Textiles CEE 5600 Pearl Street, 3rd Floor Rosemont, Illinois 60018-5213 Attn: Karen Matei, Supervisory Import Specialist RE: Application for Further Review of Protest No: 2704-19-102875; Tariff classification of tents Dear Center Director: This is in reference to the Application for Further Review (“AFR”) of Protest No. 2704-19-102875, timely filed on April 2, 2019, by Eteng Technology Limited (“Protestant”). This decision concerns the tariff classification of certain outdoor tents under the Harmonized Tariff Schedule of the United States (“HTSUS”). A sample of the merchandise from the subject entry was considered by U.S. Customs and Border Protection (“CBP”) and will be returned to the port. FACTS: The Protestant describes the merchandise, in relevant part, as a 1–2-person outdoor camping folding tent made of manmade textile materials. The tent is imported together with a zippered carrying case with two short handles. The merchandise was entered on February 8, 2018 and classified under subheading 6306.22.10, HTSUS, which provides for “Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Backpacking tents.” CBP reclassified the merchandise, and the entry was liquidated under subheading 6306.22.90, HTSUS, which provides for “Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers: Other.” Protestant claims that the merchandise should be classified as entered. The Protestant provided the following product specifications for the tent: The net weight of the tent is 5.5 pounds net. The gross weight is 6.87 pounds. The floor area is 6.66 feet by 6.66 feet for a total of 44.3 square feet. The carry area is 18.11 inches in length by 5.11 inches in width by 11.02 inches in height for a total of 1019 cubic inches. Upon examination of the sample, CBP determined that the floor of the tent measures approximately 6 feet by 6 feet, which is a total of 36 square feet, and that the tent, poles, and carrying case together weigh 3.75 pounds. The carrying case alone weights one ounce. CBP measured the carrying case that is imported with the tent and it measures 23 inches in length, 6 inches in width, and 5 inches in height. ISSUE: Whether the tents are classifiable under subheading 6306.22.10, HTSUS, which provides for backpacking tents, or subheading 6306.22.90, HTSUS, which provides for other tents. LAW AND ANALYSIS: Initially, we note that this matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification and rate and amount of duties chargeable. The protest was timely filed on April 2, 2019, within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3). Protestant alleges that Further Review of Protest No. 2704-19-102875 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. 2704-19-102875 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a). Classification 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 GRIs may then be applied. The 2018 HTSUS provisions under consideration are as follows: 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: * * * Tents: 6306.22 Of synthetic fibers: 6306.22.10 Backpacking tents 6306.22.90 Other GRI 5 provides, in relevant part, as follows: In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). 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 id. The EN to GRI 5(a) states, in relevant part, as follows: (I) This Rule shall be taken to cover only those containers which : (1) are specially shaped or fitted to contain a specific article or set of articles, i.e., they are designed specifically to accommodate the article for which they are intended. Some containers are shaped in the form of the article they contain; (2) are suitable for longterm use, i.e., they are designed to have a durability comparable to that of the articles for which they are intended. These containers also serve to protect the article when not in use (during transport or storage, for example). These criteria enable them to be distinguished from simple packings; (3) are presented with the articles for which they are intended, whether or not the articles are packed separately for convenience of transport. Presented separately the containers are classified in their appropriate headings; (4) are of a kind normally sold with such articles; and (5) do not give the whole its essential character. * * * The EN to 63.06 states, in relevant part, as follows: This heading covers a range of textile articles usually made from strong, closewoven canvas. * * * (4) Tents are shelters made of lightweight to fairly heavy fabrics of manmade 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 various sizes and shapes, e.g., marquees and tents for military, camping (including backpack tents), circus, beach use. They are classified in this heading, whether or not they are presented complete with their tent poles, tent pegs, guy ropes or other accessories. Caravan “awnings” (sometimes known as caravan annexes) which are tentlike structures are also regarded as tents. They are generally made of manmade fibre fabrics or of fairly thick canvas. They consist of three walls and a roof and are designed to augment the living space provided by a caravan. The heading excludes umbrella tents of heading 66.01. * * * CBP and the Protestant agree that the tent and its poles are classifiable under subheading 6306.22, HTSUS, which provides for “Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Tents: Of synthetic fibers.” See EN 63.06 (stating that tents are classified in heading 63.06 “whether or not they are presented complete with their tent poles…or other accessories”). The dispute lies at the eight-digit level. Specifically, whether the product is classifiable as a backpacking tent or a tent used for a different purpose. The Protestant alleges that the instant product is identical to the backpacking tent that was classified in New York Ruling Le

Initially, we note that this matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification and rate and amount of duties chargeable. The protest was timely filed on April 2, 2019, within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3). Protestant alleges that Further Review of Protest No. 2704-19-102875 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. 2704-19-102875 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a). Classification 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 GRIs may then be applied. The 2018 HTSUS provisions under consideration are as follows: 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: * * * Tents:6306.22 Of synthetic fibers:6306.22.10 Backpacking tents6306.22.90 OtherGRI 5 provides, in relevant part, as follows: In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rul