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NY M80501





March 1, 2006

CLA2-RR:NC:N3:351 M80501

CATEGORY: CLASSIFICATION

Kim Young
BDP International, Inc.
2721 Walker Ave, N.W.
Grand Rapids, MI 49504

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

Dear Mr. or Ms. Young:

This is in reply to your letter dated Feb. 3, 2006, requesting a classification and country of origin determination for tents that will be imported into the United States. The ruling request is on behalf of your client, Meijer Distribution.

FACTS:

The subject merchandise consists of two tents. No pictures or samples were provided.

The first, UPC# 7-08820-72691-8, Item# 870111, Style MJ02, is called, in your letter, a Pentgonal Dome Tent.

The second, UPC# 7-08820-72692-5, Item# 870666, Style# MJ625, is called a 3 Room Cabin Tent.

The manufacturing operations for the tents are as follows: You state that the various fabrics used in the tents have various countries of origin (China, Korea, and Taiwan) but both tents are cut and sewn and then assembled in Bangladesh, where the tents are then packed with poles, stakes, ropes, etc., for shipment. For purposes of this ruling, we shall presume that the tents are made of synthetic textile fabrics.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for both tents, styles MJ02 and MJ625, will be 6306.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tents: Of synthetic fibers: Other, Other. The 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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 fabric is not made in a single country, Section 102.21(c)(2) is inapplicable.

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 . . . , 6301 through 6306, . . . , 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 to shape, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable. In addition, the tents are classified in heading 6306, HTSUS, which is excluded from this section.

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 most important process is considered to be the fabric manufacturing and the fabric is manufactured in multiple countries, 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, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Bangladesh, where the tents are cut and sewn and assembled.

HOLDING:

The country of origin of both tents, styles MJ02 and MJ625 is Bangladesh.

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 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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