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HQ 961118




February 3, 1998
CLA-2 RR:TC:TE 961118 jb

CATEGORY: CLASSIFICATION

James C. McKelvey
Jinwoong, Inc. (USA)
3333 Yale Way
Freemont, CA 94538

RE: Country of origin determination for tents; 19 CFR or manufacturing process occurred

Dear Mr. McKelvey:

This is in reply to your letter dated September 23, 1997, requesting a country of origin determination for certain tents which will be imported into the United States.

FACTS:

The subject merchandise consists of three styles of tents (no style numbers were indicated). The manufacturing processes are as follows:

Tent I

Polyethylene sheeting for the floor is formed in Korea Fabric for the wall, roof and fly is composed of polyester taffeta:
Approximately 40 percent of the polyester taffeta is woven, dyed and coated in China
Approximately 60 percent of the polyester taffeta is woven in Korea but dyed and coated in China Tent is assembled in the Dominican Republic or Sri Lanka

Tent II

Polyethylene sheeting for the floor is formed in Korea Fabric for the wall, roof and fly is composed of polyester taffeta:
Approximately 20 percent of the polyester taffeta is woven, dyed and coated in China
Approximately 80 percent of the polyester taffeta is woven in Korea but dyed and coated in China Tent is assembled in the Dominican Republic or Sri Lanka

Tent III

Polyethylene sheeting for the floor is formed in Korea Fabric for the wall, roof and fly is composed of polyester taffeta:
Approximately 30 percent of the polyester taffeta is woven, dyed and coated in China
Approximately 70 percent of the polyester taffeta is woven in Korea but dyed and coated in China Tent is assembled in the Dominican Republic or Sri Lanka

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 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). In the scenarios you describe in your submission the tents consist of fabric sourced in more than one country (namely the fabrics woven in China and Korea; the polyethylene sheeting, a non-textile, is not considered in the origin determination). Accordingly, the terms of the tariff shift are not applicable.

Paragraph (c)(3) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":

(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or

(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.

As the subject merchandise is not knit, and heading 6306, HTSUS, is excepted from provision (ii), Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred". It is the opinion of this office that in the case of the subject tents, the most important manufacturing process occurs at the time of the fabric
making. As the fabric for the tents is sourced in more than one country, and no one fabric is more important than the other, that is, the fabric for the wall, roof and fly equally contribute in importance to the identity of the tents, country of origin cannot be readily determined based on the fabric making process. As such, paragraph (c)(4) is not applicable.

Paragraph (c)(5) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred." Accordingly, in the case of the three tents, country of origin is conferred by the last country in which an important assembly occurred, that is, the Dominican Republic or Sri Lanka.

HOLDING:

The country of origin of the subject tents is the country in which the assembly occurs, either the Dominican Republic or Sri Lanka.

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
Commercial Rulings Division


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