Country of origin determination for tents; 19 CFR102.21(c)(5); last country in which an important assemblyor manufacturing process occurred

HQ 959370 July 18, 1996 CLA-2 RR:TC:TE 959370 jb CATEGORY: Classification Tara Alcamo Columbia Shipping Inc. 138-01 Springfield Boulevard Jamaica, NY 11413-2691 RE: Country of origin determination for tents; 19 CFR 102.21(c)(5); last country in which an important assembly or manufacturing process occurred Dear Ms. Alcamo: This is in reply to your letter dated May 17, 1996, requesting a country of origin determination for certain tents. FACTS: The submitted merchandise consists of a variety of styles of nylon tents. The manufacturing processes are as follows: KOREA - nylon fabric for the tents' outershell is formed. CHINA - polyethelene woven cloth for the tents' flooring is formed. INDONESIA or PHILIPPINES - fabric is cut; - fabric is assembled into the completed tents. 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. Section 334 of that Act provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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. The subject tents are classified in heading 6306, HTSUSA. As the fabric-making process for the subject tents does not occur in a single country, paragraph (c)(2) is inapplicable. 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 tents are not knit to shape, and heading 6306, HTSUS, is excepted by provision (ii), paragraph (c)(3) is inapplicable. Paragraph (c)(4) states that, "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 subject 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. 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 case of the subject tents, country of origin is conferred by the last country in which an important assembly occurred, that is, Indonesia or the Philippines. HOLDING: The country of origin of the subject tents is Indonesia or the Philippines. 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