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HQ 959481





August 6, 1996
CLA-2 RR:TC:TE 959481 jb

CATEGORY: CLASSIFICATION

Sarah Kivel Lewis
The North Face
2013 Farallon Drive
San Leandro, CA 94577

RE: Country of origin determination for tents; 19 CFR

Dear Ms. Lewis:

This is in reply to your letter dated May 21, 1996, requesting a country of origin determination for certain tents which will be imported into the United States.

FACTS:

The subject merchandise consists of certain tents composed of synthetic fibers. The manufacturing operations are as follows:

TAIWAN

- fabric is formed.

CHINA

- tents are cut and sewn.

ISSUE:

1. What is the country of origin of the subject merchandise?

2. What is the proper marking of the subject merchandise?

LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act (hereinafter 19 U.S.C. 3592). Section 334 of that Act provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

6301-6306 The country of origin of a good classifiable under heading
6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

The subject tents are classified in heading 6306, Harmonized Tariff Schedule of the United States (HTSUS). As the fabric-making process for the subject tents occurs in a single country, that is, Taiwan, the country of origin is conferred in Taiwan.

The proposed marking "Assembled in China of fabric from Taiwan" is not consistent with the origin rules set forth in section 102.21, Customs Regulations, and with the country of origin marking requirements in Part 134, Customs Regulations. The markings "Made in Taiwan" or "Product of Taiwan" are acceptable markings as per the Regulations stated above.

HOLDING:

The country of origin of the subject tents is Taiwan.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

Sincerely,

John Durant, Director

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