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NY E89830




November 9, 1999

CLA2-RR:NC:TA:352 E89830

CATEGORY: CLASSIFICATION

Ms. Josefina L. Portillo
Fil Tent Inc.
1241 General Luna St., Ermita
Metro Manila, Philippines

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

Dear Ms. Portillo:

This is in reply to your letter dated October 11, 1999, requesting a classification and country of origin determination for a “Cabin Tent”, a “Square Dome Tent”, and a “Sunscreen” which will be imported into the United States.

FACTS:

The submitted literatures depict a “Cabin Tent”, a “Square Dome Tent” and a “Sunscreen”. The “Cabin Tent” is made of nylon woven fabric with polyethylene sheeting floor, zippered door and mesh windows. The stated size of the “Cabin Tent” is 10’ x 14’ x 84”.

The “Square Dome Tent” is constructed of nylon woven fabric with polyethylene sheeting floor. On the exterior side of the tent are fabric loops for insertion of the poles. It features a rainfly made of nylon woven fabric. The stated size of the “Square Dome Tent” is 7’6” x 7’6” x 50”.

The “Sunscreen” is made of nylon woven fabric sewn over a spring rod. It is dome shaped with three sides and a floor. The stated size is 6’ x 6’ x 5’.

The manufacturing operations for the “Cabin Tent”are as following: The white fabric used for the roof, the gray fabric used for the divider, the mesh black fabric used for the window screen and door screen, the gray fabric used for the flooring and peg bags, the poles, stakes, zipper, thread and hooks are all made in Korea and then shipped to the Philippines where the remainders of the manufacturing processes are performed. The blue fabric used for the side walls, front door wings and the rear door, the red fabric used for the rear wall, window top, side mid base, side roof, the gray fabric used for the door flap, door sill and door side are all made in China and then shipped to the Philippines where the remainders of the manufacturing processes are performed. After arrival in the Philippines the fabrics will be cut and sewn into the “Cabin Tent”.

The manufacturing operations for the “Square Dome Tent” are as following: The green blue fabric used for the front door, back wall, fly side wall, pole sleeves, carry bag and tie; the whit fabric used for the fly front and back wall are all made in China and then shipped to the Philippines where the remainders of the manufacturing processes are performed. The blue fabric used for the front wall, side wall, bias and back wall, the black fabric used for the front door, back window and roof, the gray fabric used for the flooring, the poles, stakes, zipper, strings and hook are all made in Korea and then shipped to the Philippines where the remainders of the manufacturing processes are performed. After arrival in the Philippines the fabrics will be cut and sewn into the “Square Dome Tent”.

The manufacturing operations for the “Sunscreen” are as following: The Aqua fabric used for the rear wall, carry bag, front side, tie and bias are made in China and then shipped to the Philippines where the remainders of the manufacturing processes are performed. The white fabrics used for the roof, pole sleeves, floor patch, rear window, and pocket, the blue fabric used for the floor, and the poles, stakes, zipper, thread and hooks are all made in Korea and then shipped to the Philippines where the remainders of the manufacturing processes are performed. After arrival in the Philippines the fabrics will be cut and sewn into the “Sunscreen”

ISSUE:

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

CLASSIFICATION:

The applicable subheading for “Cabin Tent”, the “Square Dome Tent” and the “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 above tents fall 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 country of origin is the country in which the fabrics comprising the goods were formed by a fabric-making process. Accordingly, as the fabrics used to comprise the goods 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 the above cases, 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 cases of the subject merchandises described above, the last important manufacturing process, the cutting to size, sewing and assembling the various pieces to form the finished articles was done in the Philippines. Therefore by operation of paragraph (c)(5) origin is conferred in the Philippines since it is the last country in which an important assembly or manufacturing process occurred.

HOLDING:

The country of origin of the “Cabin Tent”, the “Square Dome Tent” and the “Sunscreen” is the Philippines. The textile category designation for the three tents is 669. Based upon international textile trade agreements products of The Philippines 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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