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NY E87498

October 26, 1999

CLA-2-63:RR:NC:TA:352 E87498


TARIFF NO.: 6306.22.1000

Mr. Jason M. Waite
Grunfeld, Desiderio, Lebowitz & Silverman LLP 303 Peachtree St., N.E., Suite 2980
Atlanta, GA 30308

RE: The tariff classification of a backpacking tent from Sri Lanka.

Dear Mr. Waite:

In your letter dated September 14, 1999, on behalf of American Recreation products, Inc., you requested a tariff classification ruling.

The sample submitted is a kid’s sport dome shaped backpacking tent. It is made of nylon woven fabric with a polyethylene sheeting floor. The tent’s fabric is designed to attract children by emphasizing various cartoon characters on the exterior walls. It weighs 3 pounds 62 ounces. It has a carry size of 25 inches long by 5 inches in diameter. When assemble the center height is 40 inches. You indicated that the tent has been designed for the sport of backpacking and will be marketing as such in the sporting good department.

The applicable subheading for the backpacking tent will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of Synthetic fibers: backpacking tents. The rate of duty will be 2.3 percent ad valorem.

Articles classifiable under subheading 6306.22.1000, HTS, which are products of Sri Lanka may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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