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NY E87837




October 29, 1999

CLA2-RR:NC:TA:352 E87837

CATEGORY: CLASSIFICATION

Mr. Jae K. Choi
Unipen, Inc.
923 AN. Plum Grove Rd.
Schaumburg, IL 60173

RE: Classification and country of origin determination for a “Sunscreen”; 19 CFR 102.21(c)(5)

Dear Mr. Choi:

This is in reply to your letter dated September 7, 1999, requesting a classification and country of origin determination for a “Sunscreen” which will be imported into the United States.

FACTS:

The subject merchandise is a pop-up “Sunscreen”. It is made of nylon taffeta, nylon oxford, polyester mesh screen and polyethylene woven fabric panels. The panels are sewn together and then sewn over a spring rod to form a “Sunscreen” that offers protection from the wind, and sun at the beach, park, campsite and pool. It is dome shaped with three sides and a floor. The stated floor area is 28.27square feet. The center height is 60 inches. When the “Sunsceen” is folded, it is 36 inches in diameter, 2 inches thick and weighs 5 pounds.

The manufacturing operations for the “Sunscreen” are as follows: The nylon taffeta, aqua and white colors, fabrics that are used for the top and walls are made in the United States. They are also coated/treated in the United States and then shipped to China where the remainders of the manufacturing processes are performed. Sometimes the nylon taffeta fabrics which are made in the United States will be shipped to Korea to be coated/treated and then shipped to China where the remainders of the manufacturing processes are performed. The nylon oxford fabrics, the white fabrics used for the pole sleeve, are made in Korea. The nylon oxford fabrics are coated/treated in Korea and then shipped to China where the remainders of the manufacturing processes are performed. The polyester mesh screen fabric, the white fabric used for the window, is knit in Korea. This fabric is treated in Korea and then shipped to China where the remainders of the manufacturing processes are performed. The blue polyethylene woven fabric used for the floor is woven and treated in Korea and then shipped to China where the remainders of the manufacturing processes are performed. After arrival in China the fabrics will be cut and sewn into the “Sunscreen”.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for “Sunscreen” 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 9.4 percent ad valorem.

The “Sunscreen” falls within textile category designation 669. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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

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.

Section 102.21(e) states that the country of origin is the country in which the fabric comprising the good was formed by a fabric-making process. Accordingly, as the fabrics used to comprise the good are formed by a fabric making process in more than one country, Section 102.21(c)(2) is inapplicable.

Section 102.21(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 neither knit, and heading 6306, is excepted from provision (ii), Paragraph (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". In this case, since the most important process is fabric formation and fabric formation occurred in two countries it is not possible to determine the country of origin by reference to paragraph (c)(4).

Paragraph (c)(5) states that "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 subject merchandise, the last important manufacturing process, the cutting to size, sewing and assembling the various pieces to form the finished article was done in China. Therefore by operation of paragraph (c)(5) origin is conferred in China since it is the last country in which an important assembly or manufacturing process occurred.

HOLDING:

The country of origin of the “Sunscreen” is China. Based upon international textile trade agreements products of China 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 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.

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 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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