NY 959911 - Country of origin of gazebo skins; Section 102.21 (c)(2) - United States International Trade Commision Rulings

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 > 1997 NY Rulings > NY 896953 - NY A80225 > NY 959911

CLA-2 RR:TC:TE 959911 CAB CATEGORY: Classification

HQ 959911

Richard K. Kalal
Schottlnternational, Inc.
P.O. Box 7152
Akron, Ohio 44306-0152

RE: Country of origin of gazebo skins; Section 102.21 (c)(2)

Dear Mr. Kalal:

This is in response to your inquiry of September 7, 1996, requesting a tariff classification ruling pursuant to the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) and a country of origin ruling for certain gazebos. NY A88275 which was issued to you on October 9, 1996, replied to certain tariff classification questions and two country of origin issues. Consequently, this ruling will only address the remainder of the country of origin matters. Samples of some of the materials at issue were submitted for examination.

FACTS:

Several representative samples of materials used to construct the subject gazebos were submitted. These samples are described in following manner: Z~ t ~ C1' Woven Polyethylene (P1E) fi~bric with PE coating on both sides - The fabric ;_.~ L' contains a 14x14 count, 1000 denier, and a high density PE base fabric with a low ~ } density PE coating. This coating completely covers the woven PE base fabric on

Polyvinyl Chloride (PVC) Coated Nylon - The fabric measures 22xl 9 threads per inch and contains 210 denier PVC coated nylon on both sides. The coating completely covers the nylon base fabric and is visible to the naked eye. 10og.-~ax-Y
~ Cotton SF Duck - The fabric measures 76x28 threads per inch, is dyed gray, and i, contains a water repellant finish. . ~p~t
o

Polyvinyl Chloride (PVC) Coated (one side) Nylon - The fabric measure ,ff05x85 ) threads per inch and has a 70 demer PVC coated nylon on one s~de. The coating completely covers one side of the nylon base fabric and is visible to the naked eye.

Polyurethane (PU) Coated (one side) Nylon Taffeta - The fabric measures 180 threads per inch, has a 70 denier warp and weft, and is dyed and coated with Polyurethane on one side. The coating is not visible to the naked eye. No sample was submitted for this fabric.

6. Water Repellant Nylon Taffeta - The base fabric is the same as the aforementioned PU coated fabric, with the exception of the PU Coating. Instead, this fabric is treated with a water repellant finish. No sample was submitted for this fabric.

7. Polyurethane (PU) Coated (one side) Polyl:st~~sF~ric measure3S'~6x28'~ 5p. tnreacts per tncn anct-e, en~ a 6uu aemer Pu coateet t'o lyester-,on one slcle. Ih~s coating completely covers the polyester base fabric 'o~n~~and is visible to the naked eye.

Woven ~-~:lyc'-.-a'D'b~,.~ bar, e fabric will be imported from either Taiwan, India, Koreq, to China where it will be cut, sewn, and manufactured into the various types of the aforementioned.,,, fitted gazebo skin. The fitted gazebo skin will then be imported into the United States as either s~,~, omy anu~or w~t. suppo,, po~es, pegs, guy ropes, or omer umuentmec~ accessories.

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS: t{.,

Pursuant to Section 334 of the Uruguay Round Agreements Act (codified at 19 USC Section 3592), new rules of origin were effective for textile products entered, or withdrawn from warehouse for consumntion on or after Jul I 1996 These rules were ublished in the Federal , , Y , . p Register, 60 Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs Regulations ( 19 CFR Section 102.21 ), sets forth the general rules to determine country of origin. Thus, the country of origin of a textile product is determined by a hierarchy of rules set forth in paragraphs (c)( 1 ) through (c)(5) of Section 102.21.

Section 102.21 (c)( 1 ) sets forth the general rule for determining the country of origin of a textile or apparel product when the good is wholly obta7m~e..{d or produced in a single country, territory, or insular possession. As the subject gazebgt~a:~pot been wholly obtained or produced in a single country, territory, or insular possession, this section is inapplicable.

Section 102.21 (c)(2) provides for instances where the country of origin of a textile or apparel product cannot be determined under Section 102.21 (c)( 1 ).

Section 102.21 (c)(2) provides, in pertinent part:

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 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.

Section 102.21 (e) provides, in pertinent part:

Specific rules by tariff classification. 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.

Heading 6306, HTSUSA, is the provision for tents, among other articles. Customs has concluded in prior rulings that a gazebo is classifiable as a tent under Heading 6306, HTSUSA. Thus, the subject gazebo is classified under Heading 6306, HTSUSA.

The fabricrfor the subject gazeb6 will be formed in either Taiwan, India, or Korea. The fabriei~t~en exported to China whereit4s cut, sewn, and manufactured into the fitted gazebo skin~ The gazebo sKm'-~s-t e imported into the United States either alone or with various supports and accessories. Customs encountered a similiar manufacturing scenario in Headquarters Ruling Letter (HQ) 958972, dated April 9, 1996. In HQ 958972, the fabric and accessories used for the tent in Scenario 1 x~s-sourcect hn Korea and the fabric was cut and sewn and combined with the accessories in the Dominican Republic. Customs concluded that the country of origin was conferred by Korea, the country where the fabric was formed pursuant to 102.21(c)(2).

In this instance, you do not state where the accessories to be imported with the gazebo skins are sourced. However, pursuant to Sections 102.21 (c)(2) and 102.21 (e), origin is conferred by the country where the fabric was formed, thus, origin of the accessories is not necessary to make a country of origin determination in 'this case. Consequently, the country of origin of the subject gazebo is either Taiwan, India, or Korea, depending upon where the fabric is formed.

HOLDING:

The country of origin of the gazebos comprised of Fabric 3, 4, 5, 6, and 7 is either Taiwan, India, or Korea, the country where the fabric was formed.

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 section states that ruling letter is issued on the assumption that all of the information furnished in the 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
Tariff Classification Appeals Division

Previous Ruling Next Ruling