CLA-2 RR:TC:TE 959394 jb
Bong Il Kim
Kimexim International, Inc.
Room 108 Asian Mansion
De la Rosa St.
Legaspi Village
Makati City
Philippines
RE: Country of origin determination for tents; 19 CFR
102.21(c)(2); tariff shift; 19 CFR 102.21 (c)(5); last
country in which an important assembly occurs
Dear Mr. Kim:
This is in reply to your letter dated June 18, 1996,
requesting a country of origin determination for certain tents.
FACTS:
The submitted merchandise consists of a variety of styles of
nylon and polyethelene backpacking, camping, trekking and "toy"
tents. The manufacturing processes are as follows:
A. COLEMAN
1. Mountaineer II & IV- Backpacking Tents
Scenario I
Country A
-material for wall and floor is formed.
Country B
- material for flysheet is formed.
Country C
- cutting, assembly and packing.
Scenario II
Country A
- material for wall is formed.
Country B
- material for wall is formed.
Country C
- material for floor and flysheet is formed.
Country D
- cutting, assembly and packing.
Scenario III
Country A
- material for wall, floor and flysheet is formed.
Country B
- cutting, assembly and packing.
2. Country Lodge and Deluxe Country Lodge
Scenario I
Country A
- material for flysheet is formed.
Country B
- material for inner wall and floor is formed.
Country C
- cutting, assembly, packing.
Scenario II
Country A
- material for flysheet and inner wall is formed.
Country B
- material for floor is formed.
Country C
- cutting, assembly, packing.
Scenario III
Country A
- material for flysheet is formed.
Country B
- material for inner wall and roof is formed.
Country C
- material for floor is formed.
Country D
- cutting, assembly and packing.
B. DUNLOP/ KOLON
1. Grand Teton/ Ponderosa/ Sequioa
Scenario I
Country A
- material for flysheet is formed.
Country B
- material for inner wall, pole sleeves and floor is formed.
Country C
- cutting, packing, assembly.
Scenario II
Country A
- material for flysheet is formed.
Country B
-material for inner wall is formed.
Country C
- material for floor and inner poles sleeves is formed.
Country D
- cutting, packing, assembly.
Scenario III
Country A
- material for flysheet, inner wall and pole sleeves is
formed.
Country B
- material for floor is formed.
Country C
- cutting, assembly and packing.
Scenario IV
Country A
- material for flysheet and inner wall is formed.
Country B
- material for floor is formed.
Country C
- material for pole sleeves is formed.
Country D
- cutting, assembly and packing.
Scenario V
Country A
- material for flysheet is formed.
Country B
- material for inner wall and pole sleeves is formed.
Country C
- material for floor is formed.
Country D
- cutting, packing and assembly.
2. Little Camper/ Timberline
Scenario I
Country A
- material for roof and wall is formed.
Country B
- material for floor is formed.
Country C
- cutting, assembly, packing.
Scenario II
Country A
- material for roof is formed.
Country B
- material for wall is formed.
Country C
- material for floor is formed.
Country D
- cutting, assembly, packing.
Scenario III
Country A
- material for roof, wall and floor is formed.
Country B
- cutting, assembly, packing.
3. Malibu
Scenario I
Country A
- material for roof and wall is formed.
Country B
- material for floor is formed.
Country C
- cutting, assembly, packing.
Scenario II
Country A
- material for roof is formed.
Country B
- material for wall is formed.
Country C
- material for floor is formed.
Country D
- cutting, assembly, packing.
Scenario III
Country A
- material for roof, wall and floor is formed.
Country B
- cutting, assembly, packing.
C. PLAYHUT
1. Hide Line
Scenario I
Country A
- material for roof is formed.
Country B
- material for floor is formed.
Country C
- material for wall and pole sleeves is formed.
Country D
- cutting, assembly, packing.
Scenario II
Country A
- material for roof and wall is formed.
Country B
- material for floor is formed.
Country C
- material for pole sleeves is formed.
Country D
- cutting, assembly, packing.
Scenario III
Country A
- material for floor, roof and wall is formed.
Country B
- material for wall is formed.
Country C
- material for pole sleeves is formed.
Country D
-cutting, assembly, packing.
D. STANSPORT/ HANSEI
1. Me-Too Play Tent
Scenario I
Country A
- material for roof and wall is formed.
Country B
- material for floor is formed.
Country C
- cutting, assembly, packing.
Scenario II
Country A
- material for roof and wall is formed.
Country B
- material for roof and wall is formed.
Country C
- material for floor is formed.
Country D
- cutting, assembly and packing.
Scenario III
Country A
- material for roof, wall and floor is formed.
Country B
- cutting, assembly, packing.
ISSUE:
What is the country of origin of the subject merchandise?
LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act, hereinafter 19 U.S.C. 3592.
Section 334, of that Act 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, in
any of the four scenarios, 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 material 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) 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":
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.
It appears from the submitted documentation that the subject
tents are classified in heading 6306, HTSUSA. Of the scenarios
you have presented, only in scenario III, COLEMAN series,
Mountaineer II & IV tents; scenario III, DUNLOP/ KOLON series,
Little Camper/ Timberline tents; scenario III, DUNLOP/ KOLON
series, Malibu tents; and scenario III, STANSPORT/ HANSEI series,
Me-Too Play tents, is the fabric for the tents formed in a single
country. As the "fabric-making" process occurs in a single
country, that is Country A, country of origin is conferred by
Country A in the above stated scenarios.
Paragraph (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 not knit, and heading 6306,
HTSUSA, is excepted from provision (ii), 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". It is the belief of this office that in the
case of the remaining tents, the most important manufacturing
process occurs at the time of the fabric making. As the fabric
for the tents is formed in more than one country, and no one
fabric is more important than the other, country of origin cannot
be readily determined based on the fabric making process. As
such, paragraph (c)(4) is not applicable.
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 COLEMAN series, Mountaineer II &
IV tents, in scenario I, country of origin is conferred by the
last country in which an important assembly occurred, that is,
Country C. In scenario II, country of origin is conferred by the
last country in which an important assembly occurred, that is,
country D. In the case of the Country Lodge and De Luxe Country
Lodge tents, in scenarios I and II, country of origin is
conferred by the last country in which an important assembly
occurred, that is, Country C. In scenario III country of origin
is conferred by the last country in which an important assembly
occurred, that is, Country D. In the case of the DUNLOP/ KOLON
series, Grand Teton/ Ponderosa/ Sequioa tents, in scenarios I and
III, country of origin is conferred by the last country in which
an important assembly occurred, that is Country C. In scenarios
II, IV and V, country of origin is conferred by the last country
in which an important assembly occurred, that is, Country D. For
the Little Camper/ Timberline tents, in scenario I, country of
origin is conferred by the last country in which an important
assembly occurred, that is, Country C. In scenario II, country
of origin is conferred by the last country in which an assembly
occurred, that is, country D. For the Malibu tents, in scenario
I, country of origin is conferred by the last country in which an
important assembly occurred, that is, country C. In scenario II,
county of origin is conferred by the last country in which an
important assembly occurred, that is, Country D. In the case of
the PLAYHUT series, Hideline tents, in scenarios I through III,
country of origin is conferred by the last country in which an
important assembly occurred, that is, Country D. In the case of
the STANSPORT/ HANSEI series, Me-Too Play tents, in scenario I,
country of origin is conferred by the last country in which an
important assembly occurred, that is, Country C. In scenario II,
country of origin is conferred by the last country in which an
important assembly occurred, that is, Country D.
HOLDING:
For the COLEMAN series, Mountaineer II & IV backpacking
tents, in scenario I, country of origin is conferred by Country
C. In scenario II, country of origin is conferred by Country D.
In scenario III, country of origin is conferred by Country A.
These tents are classified in subheading 6306.22.1000 and the
applicable rate of duty is 3.7 percent ad valorem. As there is
no quota category for backpacking tents a visa is not required.
All other non-backpacking tents which are the subject of
this ruling are classified in subheading 6306.22.9030, HSUSA.
The applicable rate of duty for these tents is 9.8 percent ad
valorem and the quota category is 669. For the COLEMAN series,
Country Lodge and De Luxe Country Lodge tents, in scenarios I and
II, the country of origin is Country C. In scenario III, country
of origin is conferred by Country D.
For the DUNLOP/ KOLON series, Grand Teton/ Ponderosa/
Sequioa tents, in scenarios I and III, country of origin is
conferred by Country C. In scenarios II, IV and V, country of
origin is conferred by Country D. For the Little Camper/
Timberline tents, in scenario I, country of origin is conferred
by Country C. In scenario II, country of origin is conferred by
Country D. In scenario III, country of origin is conferred by
Country A. For the Malibu tents, in scenario I, country of
origin is conferred by Country C. In scenario II, country of
origin is conferred by Country D. In scenario III, country of
origin is conferred by Country A.
For the PLAYHUT series, Hideline tents, in scenarios I
through III, country of origin is conferred by Country D.
For the STANSPORT/ HANSEI series, Me-Too Play Hut tents, in
scenario I, country of origin is conferred by Country C. In
scenario II, country of origin is conferred by Country D. In
scenario III, country of origin is conferred by Country A.
The proposed markings "Made in Country --" or "Made in --
with -- fabric", would satisfy the country of origin requirements
of 19 U.S.C. 1304 and 19 CFR 134.46
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.
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.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division