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NY L89366





January 5, 2006

CLA-2-63:RR:NC:N3:351 L89366

CATEGORY: CLASSIFICATION

DeeDee A. DeSmet
Columbia Sportswear
14375 NW Science Park Drive
Portland, OR 97229

RE: Classification and country of origin determination for tents; 19 CFR 102.21(c)(2) and (c)(5)

Dear Ms. DeSmet:

This is in reply to your letter dated December 12, 2005, requesting a classification and country of origin determination for tents that will be imported into the United States from China.

FACTS:

The subject merchandise consists of five tents. No samples of the tents were submitted, but swatches of all fabrics involved in each tent were submitted. We also consulted the website www.mountainhardwear.com, which contained pictures and specifications for each tent.

The description and manufacturing operations for each tent are as follows:

Style OU9332 - PCT 1 is described as a one-person backpacking tent. The fly is constructed of “All Mountain” 68 denier woven polyester; the canopy (body) is “All Mountain” 70 denier woven nylon; the floor is All Mountain 3000, a woven nylon taffeta fabric. In addition, there is a “door” of woven nylon mesh. The interior height is 36”; the total floor space is 18 sq. ft. The “trail weight,” or carrying weight, is 3 lbs., 4 oz. The carrying size is 17” x 4”.

The polyester for the fly is manufactured in China. The nylon canopy and floor fabrics and the mesh are manufactured in Taiwan. The fabrics from Taiwan are shipped to China where the tent is cut, sewn, and assembled.

Style OU9354 – EV2 is described as a two-person backpacking tent. The body (flysheet) is constructed of Conduit™ FR, a coated, woven polyester fabric, considered a textile for tariff purposes. The floor is Superlight 2000, a nylon taffeta. The seams are reinforced with VX02 or VX04, laminated nylon fabrics considered textile for tariff purposes. The interior height is 41”; the total floor space is 31 sq. ft. The trail weight is 4 lbs., 14 oz. The carrying size is 18” x 6”.

The polyester flysheet fabric is manufactured in Japan. The nylon floor fabric is manufactured in Taiwan. The seam-reinforcing nylon fabric is manufactured in the United States. The fabrics are shipped to China where the tent is cut, sewn, and assembled.

Style OU9374 - Spire 2 is described as a two-person backpacking tent. The body and flysheet are constructed of 40 denier woven nylon; the floor is 70 denier woven nylon. The seams are reinforced with VX02 nylon.

The interior height is 45”. The tent comes with a vestibule extension for storage of gear; it is not considered a part of the living area of the tent, which measures 26 sq. ft. The total trail weight is 4 lbs., 9 oz. The carrying size is 18” 5.5”.

The nylon flysheet fabric is manufactured in Japan. The nylon floor fabric is manufactured in Taiwan. The seam-reinforcing nylon fabric is manufactured in the United States. The fabrics are shipped to China where the tent is cut, sewn, and assembled.

Style OU9376 - Space Station is a tent that will accommodate 15 or more people, used, for instance, as a base camp. The flysheet is a laminated polyester fabric, considered textile for tariff purposes; the fabric is made in the U.S. There is no floor, which allows for digging within the tent or carving snow benches. (The website mentions an “optional floor”; this ruling assumes there is no floor imported with this tent.)

Trim fabrics, totaling less than 10% of the tent weight but greater than 7%, are made in Taiwan. This exceeds the statutory de minimis found in Section 102.13(c) of the Customs Regulations. Thus the trim fabrics made in Taiwan must be considered in determining the country of origin of this tent.

The U.S. and Taiwan fabrics are shipped to China where the tent is cut, sewn, and assembled.

Style OU9378 - Stronghold, is a ten-person base camp tent. (According to your letter, Stronghold 4.5, which is on the website, is the same tent.) The flysheet is polyurethane-coated nylon, considered a textile for tariff purposes. The canopy is nylon. The mesh (windows and vents) is nylon. All three fabrics are made in Taiwan (as is the fabric for the optional floor) and shipped to China where the tent is cut, sewn, and assembled.

ISSUE:

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

CLASSIFICATION:

Treasury Decision (T.D.) 86-163 enunciated size and weight guidelines for backpacking tents, as well as other criteria. One requirement is that the tent must be specially designed for the sport of backpacking; from the literature and website there is ample evidence that PCT 1, EV2, and Spire 2 fulfill this requirement.

(1) It [the tent] must be specially designed for the sport of backpacking;

(2) it must be composed of nylon, polyester, or any other fabric of man-made fibers;

(3) if designed for 1 or 2 persons, the tent must meet the following criteria:

(a) have a floor area of 45 square feet or less, (b) weigh 8.5 lbs. or less, including tent bag and all accessories necessary to pitch the tent, and (c) have a carry size of 30 inches or less in length and 9 inches or less in diameter.

The applicable subheading for PCT 1, EV2, and Spire 2 will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for tents: Of synthetic fibers: Backpacking tents. The rate of duty will be Free.

The applicable subheading for Space Station and Stronghold (and Stronghold 4.5) will be 6306.22.9030, HTS, which provides for tents of synthetic fibers, other, other. The general rate of duty will be 8.8% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states, "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, "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.

Accordingly, as the fabrics for Stronghold and Stronghold 4.5 were all manufactured in Taiwan, as per the terms of the rule set forth in paragraph 102.21(e) for heading 6306, HTS, country of origin of those two tents is conferred in Taiwan.

However, since the fabrics for each of the other tents were manufactured in more than one country, Section 102.21(c)(2) is inapplicable to them.

Section 102.21(c)(3) states, "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 to shape and the tents are classified in heading 6306 (one of the enumerated exceptions to this rule), 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." As the fabric manufacturing is considered to be the most important assembly or manufacturing process, a single country of origin determination cannot be made based on Section 102.21(c)(4).

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 subject tents PCT 1, EV2, Spire 2, and Space Station, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, China.

HOLDING:

The country of origin of Stronghold and Stronghold 4.5 is Taiwan. The country of origin of PCT 1, EV2, Spire 2, and Space Station is China.

Subheading 6306.22.9030 falls within textile category designation 669. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at www.otexa.ita.doc.gov.

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 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 Mitchel Bayer at 646-733-3107.

Sincerely,

Robert B. Swierupski
Director,

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