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NY D80131


July 20, 1998

CLA-2-RR:NC:TA:352 D80131

CATEGORY: CLASSIFICATION

Mr. Bill Kim

Xiamen Jinwoong Enterprise Co., LTD.

Jinwoong Building

Yuehuadong Road

Huli, Xiamen, Fujian China

RE: Classification and country of origin determination for tents; 19 C.F.R. §102.21(c)(2); tariff shift

Dear Mr. Kim:

This is in reply to your letter dated July 8, 1998, requesting a classification and country of origin determination for textile fabric tents which will be imported into the United States.

FACTS:

The subject merchandise consists of a general purpose tents manufactured with walls and roof made from either filament nylon or filament polyester woven taffeta fabric. The windows of the tent are manufactured from polyester open work knit fabric. This tent features a floor constructed of polyethylene sheeting produced by weaving polyethylene textile strip into a fabric and then coating both sides with an application of polyethylene plastic which is visible to the naked eye. Based on Note 2 to Chapter 59, the polyethylene sheeting that comprises the floor of the tent is considered a plastic material. The tent features a zipper closure, plastic hardware and tent poles of metal or plastic.

Your correspondence proposes three scenarios for the manufacture of this tent. The first involves the following:

Scenario 1

Nylon or polyester taffeta fabric for the walls and roof is woven in Korea.

Polyester open work knit fabric for the window is knit in Korea

Polyethylene sheeting for the floor is woven and visible coated on both sides with plastic in Korea.

The accessories including the zipper, tent poles and plastic hardware are manufactured in Korea.

All materials and components are shipped from Korea to a factory in China.

Fabric components and polyethylene sheeting are cut and sewn in China.

Accessories are added to complete the tent in China.

After inspection and packing, the tents are shipped to the United States.

Scenario 2

Nylon or polyester taffeta fabric for the walls and roof is woven in Korea.

Polyester open work knit fabric for the window is knit in Korea

Polyethylene sheeting for the floor is woven and visibly coated on both sides with plastic in Korea.

All materials are shipped from Korea to a factory in China.

Fabric components and polyethylene sheeting are cut and sewn in China.

Accessories (zipper, tent poles, plastic hardware) are manufactured in China and added to complete the tent in China.

After inspection and packing, the tents are shipped to the United States.

Scenario 3

Nylon or polyester taffeta fabric for the walls and roof is woven in Korea.

Polyester open work knit fabric for the window is knit in Korea.

Polyethylene sheeting for the floor is woven and visibly coated on both sides with plastic in Korea.

All materials are shipped from Korea to a factory in China.

Nylon taffeta or polyester taffeta fabric is dyed, coated, cut and sewn in China.

Accessories (zipper, tent poles, plastic hardware) are manufactured in China and added to complete the tent in China.

After inspection and packing, the tents are shipped to the United States.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the tent will be 6306.22.9030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tents, of synthetic fibers, other, other. The rate of duty will be 9.5 percent ad valorem.

This tent falls within textile category designation 669. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

COUNTRY OF ORIGIN - 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 each of the foreign materials 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) in pertinent part 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":

HTSUS Tariff shift and/or other requirements

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

As the fabric comprising this tent under all three scenarios was formed in a single country, that is, Korea, as per the terms of the rule set forth in paragraph (e) for heading 6306, HTS, country of origin is conferred in Korea.

HOLDING:

The country of origin of the tent in all three scenarios is Korea. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

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 C.F.R. §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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 C.F.R. §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 C.F.R. §177.2.

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 212-466-5896.

Sincerely,


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