OT:RR:NC:N3:351
Mr. Shuchuan Henson Deng
Recreational Equipment Inc.
1700 45th Street East, Suite 101 Sumner, WA 98352
RE: Country of origin and marking determination for tents from China and Vietnam; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21 (c)(5); last country in which an important assembly or manufacturing process occurs; Section 301 duties
Dear Mr. Henson Deng:
This is in reply to your letter dated November 29, 2023, requesting a country of origin and marking determination for five styles of imported tents. In lieu of samples, photographs of the tents were provided with your request.
SKU# 24963/227864, described as a “Skyward OA Tent,” is a 4-person outdoor folding tent. The tent is composed of manmade textile materials. The tent has a net weight of 13 pounds 11 ounces, a floor area of 60 ½ square feet, standing height of 78 inches, and a carry size dimension of 27 ½ inches in length by 9 ¾ inches in width by 9 ¾ inches in height. The tent is imported together with a stuff sack that houses the tent, vestibule, rainfly, poles, and stakes.
SKU#25247/227867, described as a “Wonderland 6 Titanium Tent,” is a 6-person outdoor folding tent. The tent is composed of manmade textile materials. The tent has a net weight of 25 pounds 16 ounces, a floor area of 83 ¼ square feet, standing height of 78 inches, and a carry size dimension of 32 inches in length by 13 inches in width by 13 inches in height. The tent is imported together with a stuff sack that houses the tent, vestibule, rainfly, poles, and stakes.
SKU#24649/227863, described as a “Campwell Tent” is a 4-person outdoor folding tent. The tent is composed of manmade textile materials. The tent has a net weight of 13 pounds, a floor area of 61.11 square feet, standing height of 62 inches, and a carry size dimension of 27 ½ inches in length by 9 ½ inches in width by 9 ½ inches in height. The tent is imported together with a stuff sack that houses the tent, rainfly, poles, and stakes.
SKU# 24662/227740, described as a “Base Camp 4,” is a 4-person outdoor folding tent. The tent is composed of manmade textile materials. The tent has a net weight of 17 pounds and 5.6 ounces, a floor area of 59.72 square feet, standing height of 63 inches, and a carry size dimension of 20 ¼ inches in length by 9 ¾ inches in width by 9 ¾ inches in height. The tent is imported together with a stuff sack that houses the tent, rainfly, poles, and stakes.
SKU# 24663/227904, described as a “Base Camp 6,” is a 6-person outdoor folding tent. The tent is composed of manmade textile materials. The tent has a net weight of 20 pounds and 11.5 ounces, a floor area of 84.38 square feet, standing height of 74 inches, and a carry size dimension of 23 ¾ inches in length by 10 ¾ inches in width by 10 ¾ inches in height. The tent is imported together with a stuff sack that houses the tent, rainfly, poles, and stakes.
You state the pertinent manufacturing operations for the “Skyward OA,” “Wonderland 6 Titanium,” “Campwell,” “Base Camp 4,” and “Base Camp 6” tent is as follows:
South Korea:
• Skyward OA:
o Front and back side wall bug mesh and roof mesh, C: 100 percent nylon mesh fabric is knitted, dyed, and shipped in rolls to Vietnam.
o Aluminum poles are produced and shipped to Vietnam.
• Wonderland 6 Titanium:
o Bug mesh, C: 100 percent nylon mesh fabric is knitted, dyed, and shipped in rolls to Vietnam.
o Aluminum poles are produced and shipped to Vietnam.
• Campwell:
o Canopy mesh, D: 100 percent nylon mesh fabric is knitted, dyed, and shipped in rolls to Vietnam.
• Base Camp 4 & 6:
o Bug mesh, C: 100 percent nylon mesh fabric is knitted, dyed, and shipped in rolls to China.
o Aluminum poles are produced and shipped to China.
Taiwan:
• Skyward OA:
o Stuff sack: 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with polyurethane (PU) on one side, and shipped to Vietnam.
o Pole and stake bag- 100 percent polyester fabric is woven, dyed, coated with PU, and shipped to Vietnam.
• Wonderland 6 Titanium:
o Floor, D- 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with PU on one side, and shipped to Vietnam.
o Stuff sack: 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with PU on one side and shipped to Vietnam.
o Pole and stake bag: 100 percent polyester fabric is woven, dyed, coated with PU, and shipped to Vietnam.
China:
• Skyward OA:
o Rainfly Roof, vestibule roll-up loops, stake and pole bags, E: 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with PU on one side, and shipped in rolls to Vietnam.
o Front side wall panel, B: 100 percent polyester fabric is woven, dyed, coated with water repellant finish, and shipped in rolls to Vietnam.
o Left, right, and back Side wall panel, A: 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with PU on one side, and shipped in rolls to Vietnam.
o Floor, D- 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with PU on one side, and shipped in rolls to Vietnam.
o Stakes, zippers, guy lines, thread, grommets, plastic hardware, and webbing straps are produced and shipped to Vietnam.
• Wonderland 6 Titanium:
o Stakes, guy lines, thread, grommets, plastic hardware, webbing straps are produced and shipped to Vietnam.
• Campwell:
o Tent body, rainfly A: 100 percent polyester fabric woven, dyed, coated with water repellant finish, impregnated with PU on one side, and shipped in rolls to Vietnam.
o Floor, C: 100 percent polyester woven, dyed, coated with water repellant finish, impregnated with PU on one side, and shipped in rolls to Vietnam.
o Stuff sack: 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with PU on one side, and shipped to Vietnam.
o Stake and pole bag: 100 percent polyester fabric is woven, dyed, impregnated with PU on one side, and shipped in rolls to Vietnam.
o Stakes, zippers, guy lines, thread, grommets, fiberglass poles, plastic hardware, webbing straps are produced and shipped to Vietnam.
• Base Camp 4 & 6
o Rainfly (main fabric, accents, binding), inner front binding, floor rollup loops, stuff sack accent, inner tent gear loops, main corner pole sleeves, and pocket binding, A: 100 percent polyester fabric woven, dyed, coated with water repellant finish, impregnated with PU on one side, and shipped in rolls.
o Breathable wall fabric, B: 100 percent polyester fabric woven, dyed, and coated with water repellant finish, and shipped in rolls.
o Floor, floor binding, and door wall pole sleeves, D: 100 percent polyester fabric, woven, dyed, coated with water repellant finish, impregnated with PU on one side, and shipped in rolls.
o Stuff sack: 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with PU on one side, and shipped in rolls.
o Pole and stake bag: 100 percent polyester fabric is woven, dyed, coated with PU, and shipped in rolls.
o Stakes, zippers, guy lines, thread, grommets, plastic hardware, webbing straps are produced and shipped.
o Fabric is cut to shape and size.
o Fabric is sewn and hemmed to create a tent, rainfly, stuff sack, pole bag, and stake bag.
o The completed tent is assembled and disassembled.
o The tent poles are placed into a pole bag.
o The guy cords are placed into the stake bag.
o The stakes are placed into a stake bag.
o All components are placed in the respective stuff sack.
o A hang tag is attached to the stuff sack.
o The tents are packaged in cartons and shipped to the United States.
Hong Kong:
• Skyward OA:
o Seam tape is produced and shipped to Vietnam.
• Wonderland 6 Titanium:
o Seam tape is produced and shipped to Vietnam.
• Campwell:
o Seam tape is produced and shipped to Vietnam.
Vietnam:
• Skyward OA:
o Fabric is cut to shape and size.
o Fabric is sewn and hemmed to create a tent, rainfly, stuff sack, pole bag, and stake bag.
o The completed tent is assembled and disassembled.
o The tent poles are placed into a pole bag.
o The guy cords are tied to the stakes.
o The stakes are placed into a stake bag.
o All components are placed in the respective stuff sack.
o A hang tag is attached to the stuff sack.
o The tents are packaged in cartons and shipped to the United States.
• Wonderland 6 Titanium:
o Inner tent walls, rainfly and vestibule wings, A: 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, impregnated with PU, and shipped in rolls.
o Exterior tent walls, B: 100 percent polyester fabric is woven, dyed, coated with a water repellant finish, and shipped in rolls.
o Zipper is produced and shipped.
o Fabric is cut to shape and size.
o Fabric is sewn and hemmed to create a tent, rainfly, stuff sack, pole bag, and stake bag.
o The completed tent is assembled and disassembled.
o The tent poles are placed into a pole bag.
o The guy cords are tied to the stakes.
o The stakes are placed into a stake bag.
o All components are placed in the respective stuff sack.
o A hang tag is attached to the stuff sack.
o The tents are packaged in cartons and shipped to the United States.
• Campwell:
o Fabric is cut to shape and size.
o Fabric is sewn and hemmed to create a tent, rainfly, stuff sack, pole bag, and stake bag.
o The completed tent is assembled and disassembled.
o The tent poles are placed into a pole bag.
o The guy cords are tied to the tent.
o The stakes are placed into a stake bag.
o All components are placed in the respective stuff sack.
o A hang tag is attached to the stuff sack.
o The tents are packaged in cartons and shipped to the United States.
United States:
• Base Camp 4 & 6:
o Seam tape is produced and shipped to China.
ISSUES: What is the country of origin and marking for the imported tents?
CLASSIFICATION: The applicable subheading for the tents will be 6306.22, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tents (including temporary canopies and similar articles): Of synthetic fibers.”
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes….” In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. GRI 5(a) provides that “camera cases, musical instrument cases, . . . and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.”
As noted above, the tents are imported with its’ carrying case. In the instant case, the stuff sack (carrying case) is specially shaped to accommodate the tent, vestibule, rainfly, poles, and stakes. Although the stuff sack is not made of the same material as the tent, the sack is imported with the tent and is sold with the tent. Additionally, the sack does not give the overall merchandise its essential character as the tent is indispensable to the core and structure of the set because the tent is the component that provides shelter. Thus, the essential character of the product is the tent rather than the stuff sack. Accordingly, the stuff sack is classified with the subject tent under subheading 6306.22, HTSUS.
COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. § 3592), enacted on December 8, 1994, provides the rules of origin for textile and apparel products entered, or withdrawn from warehouse for consumption on and after July 1, 1996. Section 334 of the URAA was amended by section 405 of title IV of the Trade and Development Act of 2000, Public Law 106-200, 114 Stat. 251. Section 102.21 of Title 19 of the Code of Federal Regulations (19 C.F.R. § 102.21), implements the URAA. Thus, the country of origin of a textile or apparel product will be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of section 102.21 and, where appropriate to the specific context, by application of the additional requirements or conditions of section 102.12 through 102.19 of this part. Section 102.15(a)(1) instructs Customs to disregard packaging materials and containers in which a good is packaged for retail sale that are classified with the good when determining whether the good undergoes the applicable change in tariff classification set out in Section 102.21. Since the sack bag has been determined to be a container in which the tent is packaged for retail sale and classified with the tent, the sack bag fabric is not considered when determining the origin of the tent.
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, 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.
With respect to the “Skyward AO 4” tent, the fabrics are manufactured in China and South Korea. The fabric for the walls, floor, roof, vestibule, and rainfly are woven in China. The mesh is knitted in South Korea.
General Rule (c) of Part 102.21 states that “Subject to paragraph (d) of this section, the country of origin of a textile or apparel product shall be determined by sequential application of paragraphs (c)(1) through (5) of this section and, in each case where appropriate to the specific context, by application of the additional requirements or conditions of 102.12 through 102.19 of this part.” Section 102.13, which sets out the De Minimis rule states, in relevant part:
(c) Foreign components or materials that do not undergo the applicable change in tariff classification set out in Section 102.21 or satisfy the other applicable requirements of that section when incorporated into a textile or apparel product covered by that section shall be disregarded in determining the country of origin of the good if the total weight of those components or materials is not more than 7 percent of the total weight of the good.
As you have stated that the weight of the mesh fabric is not more than 7 percent of the total weight of the finished “Skyward OA” tent, the mesh fabric is disregarded when determining the country of origin. Accordingly, the “Skyward 0A,” style tent complies with the terms of the tariff shift rule for heading 6306, HTSUS; the country of origin is conferred by the single country in which the woven fabric comprising the tent was formed by the fabric-making process. Hence, the country of origin of the “Skyward OA” tent is China, including for purposes of determining the application of Section 301 duties.
With respect to the “Wonderland 6 Titanium” tent, the fabrics are manufactured in Vietnam, South Korea, and Taiwan. The fabric for the rainfly, vestibule, exterior and interior walls are manufactured in Vietnam. The mesh is knitted in South Korea. The fabric for the floor is woven in Taiwan. As the fabric comprising the “Wonderland 6 Titanium” tent did not occur in a single country and the De Minimis rule is not relevant, the tariff shift rule is not applicable.
With respect to the “Campwell” tent, the fabrics are manufactured in China and South Korea. The fabric for the tent body, rainfly, and floor are woven in China. The mesh is knitted in South Korea. As the fabric comprising the “Campwell” tent did not occur in a single country and the mesh fabric is more than 7 percent of the total weight of the finish tent, the tariff shift rule is not applicable.
With respect to the “Base Camp 4 & 6” tent, the fabrics are manufactured in China and South Korea. The fabric for the tent body, rainfly, and floor are woven in China. The mesh is knitted in South Korea. As the fabric comprising the “Base Camp 4 & 6” tent did not occur in a single country and the mesh fabric is more than 7 percent of the total weight of the finish tent, the tariff shift rule is not applicable.
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. With respect to the “Wonderland 6 Titanium,” “Campwell,” and “Base Camp 4 & 6,” tent, as the tents are not knit and heading 6306 is excepted from paragraph (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 “Wonderland 6 Titanium,” “Campwell,” and “Base Camp 4 & 6” tent, the most important manufacturing process occurs at the time of the fabric making. As the fabric for the tents are 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 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, with respect to the “Wonderland 6 Titanium” and “Campwell,” tent, country of origin is conferred by the last country in which an important assembly occurred, that is, Vietnam, where the components were cut, sewn, and packed. With respect to the “Base Camp 4 & 6” tent, country of origin is conferred by the last country in which an important assembly occurred, that is, China, where the components were cut, sewn, and packed, including for purposes of determining the application of Section 301 duties.
COUNTRY OF ORIGIN MARKING: The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. § 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. § 1304.
Section 134.41(b) (19 C.F.R. § 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the tents is the consumer who purchases the product at retail.
You have proposed to mark the “Skyward OA,” “Wonderland 6 Titanium,” and “Campwell” tent, “Made in Vietnam.” You have also proposed to mark the “Base Camp 4” and “Base Camp 6” tent, “Made in China.”
As the country of origin for the “Skyward OA” tent was determined to be China, the proposed marking “Made in Vietnam,” does not set forth the correct country of origin of the “Skyward OA” tent. Thus, the proposed marking is unacceptable, as the requirements of 19 U.S.C. 1304 and 19 CFR Part 134 have not been met.
With respect to the “Wonderland 6 Titanium,” and “Campwell” tent, as the country of origin was determined to be Vietnam, as long as the tent is legibly, indelibly, and permanently marked “Made in Vietnam,” the proposed marking satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
With respect to the “Base Camp 4 & 6” tent, as the country of origin was determined to be China, as long as the tent is legibly, indelibly, and permanently marked “Made in China,” the proposed marking satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
HOLDING:
The country of origin of the “Skyward OA” and “Base Camp 4 & 6” tent is China, including for purposes of determining the applicable Section 301 duties. Based on the provided information, we find that the country of origin marking, “Made in Vietnam” for the “Skyward OA” tent does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46. The correct country of origin marking is “Made in China.” Based on the provided information, we find that the country of origin marking, “Made in China” for the “Base Camp 4 & 6” tent satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6306.90, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90., HTSUS, listed above.
The country of origin of the “Wonderland 6 Titanium” and “Campwell” tent is Vietnam. Based on the provided information, we find that the country of origin marking, “Made in Vietnam” for the “Wonderland 6 Titanium” and “Campwell” tent satisfies the marking 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 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division