The tariff classification of tents from Taiwan. Correction to Ruling Number N078195

N087057 December 18, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6306.22.1000 Bruce Klein REI P.O. Box 1938 Sumner, WA 98390-0800 RE: The tariff classification of tents from Taiwan. Correction to Ruling Number N078195 Dear Mr. Klein: This replaces Ruling Number N078195, dated Oct. 5, 2009, which contained a mistake of fact. In your letters of Nov. 17 and Dec. 7, 2009 you provided further information that changes the classification enunciated in that ruling. A complete corrected ruling follows; the section covering the description and classification of the tents has been changed to reflect the information you have now submitted. The classification of the footprints (ground cloths), the country of origin determinations, and the country of origin marking determinations are not affected by the new information and so are not changed from the original ruling. The original ruling was in reply to your letter dated Sept. 29, 2009, requesting a classification and country of origin determination for tents and ground cloths that will be imported into the United States. You submitted swatches of all the fabrics used in the production of the items. FACTS: The subject merchandise consists of the following REI tents: REI Half Dome 2 Plus Tent, SKU 7942960019 REI Half Dome 2 Tent, SKU 7942940011 REI Half Dome 4 Tent, SKU 7942980017 The ground cloths are identified as follows: REI Half Dome 2 Plus Footprint, SKU 7942970018 REI Half Dome 2 Footprint, SKU 7942950010 REI Half Dome 4 Footprint, SKU 7942990016 The submitted documents describe three different tents. In the product literature you subsequently submitted, which appears to be printed from REI’s website, each tent is described as “Class: 352 BKPKG TENTS/BIVYS.” Further, the documents describe each as “a weather-worthy backpacking tent.” REI Half Dome 2 Plus Tent, SKU 7942960019, is a two-person tent made of man-made fiber fabrics. It has a floor area of 38.1 square feet (98” x 56”), with a peak height of 42”. The carrying weight of the tent, rainfly, guylines and tighteners, stakes and stake bag, and poles and pole sack, all packed together in a compression stuff sack is 5 lbs. 8 oz. The packed (carrying) size is 21” x 7”. REI Half Dome 2 Tent, SKU 7942940011, is a two-person tent made of man-made fiber fabrics. It has a floor area of 31.8 square feet (88” x 52”), with a peak height of 40”. The carrying weight of the tent, rainfly, guylines and tighteners, stakes and stake bag, and poles and pole sack, all packed together in a compression stuff sack is 5 lbs. The packed (carrying) size is 21” x 6”. REI Half Dome 4 Tent, SKU 7942980017, is a four-person tent made of man-made fiber fabrics. It has a floor area of 56.1 square feet (94” x 86”), with a peak height of 48”. The carrying weight of the tent, rainfly, guylines and tighteners, stakes and stake bag, and poles and pole sack, all packed together in a compression stuff sack is 7 lbs. 1 oz. The packed (carrying) size is 24” x 8”. The tariff guidelines for backpacking tents are found in T.D. 86-163. In order to qualify as a backpacking tent the following criteria must be met: (1) It 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, and (b) Weigh 8-1/2 pounds 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. If other than cylindrical in shape, the tent package must not exceed 1,900 cubic inches. (4) If designed for 3 or 4 persons, the tent must meet the following criteria (a) Have a floor space of 65 square feet or less; and (b) Weigh 12 pounds 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 10 inches or less in diameter. If other than cylindrical, the tent package must not exceed 2350 cubic inches. The intent of T.D. 86-163 was to differentiate backpacking tents from general camping tents. In this case, the three tents meet the tariff requirements for backpacking tents. The manufacturing operations for the tents are as follows: All of the fabrics are manufactured in Taiwan and are shipped to Vietnam where they are cut into the necessary sizes and shapes and then assembled and sewn into the finished articles. Each tent is assembled with fly, zippers, hook-and-loop fastener strips, trims, webbings, grommets, locking drawstrings, hooks, and other parts and is packaged with poles (in their own drawstring bag) and stakes (also in their own drawstring bag). Tent, poles, and stakes are then packaged in a drawstring bag. The footprints, or ground cloths, are also cut and sewn in Vietnam from fabrics that are manufactured in Taiwan. They are designed to be used on the ground under the tents to keep out moisture. Each is slightly smaller than the corresponding tent to prevent water from collecting around and under the tent. Each footprint is packaged in a mesh drawstring bag. In a telephone conversation with this office, you stated that the tents and the footprints will not be packaged together and will be sold separately. ISSUES: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the tents will be 6306.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tents: Of synthetic fibers: Backpacking tents. The general rate of duty will be Free. The applicable subheading for the footprints (ground cloths) will be 6306.99.0000, HTSUS, which provides for camping goods: Other: Of other textile materials. The general rate of duty will be 4.5% 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, 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. As the fabrics for the tents and the ground cloths are formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan. HOLDING: The country of origin of the tents and the ground cloths is Taiwan. 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. You also ask if the products may be marked “Product of Taiwan, Sewn in Vietnam.” - You further state that Vietnam Customs has requested that they be marked “Material of Taiwan, Sewn in Vietnam.” 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Because a non-origin place reference, Vietnam, would be printed on the label, the special requirements of Section 134.46, Customs Regulations (19 CFR 134.46) are triggered. This provision is designed to alleviate the possibility of misleading an ultimate purchaser with regard to the country of origin of an imported article. Treasury Decision (T.D.) 97-72, published August 20, 1997 (62 Fed. Reg. 44211, August 20, 1997), amended Section 134.46 to ease the requirement that whenever words appear on imported articles indicating the name of a geographic location other than the true country of origin of the article, the country of origin marking must appear in close proximity and in comparable size lettering to those words preceded by the words “Made in,” “Product of,” or other words of similar meaning. Your proposed labeling, “Product of Taiwan, Sewn in Vietnam,” satisfies these requirements. However, “Material of Taiwan, Sewn in Vietnam” does not. As long as the articles are legibly, indelibly and permanently marked, the proposed marking, “Product of Taiwan, Sewn in Vietnam,” satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. 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 National Commodity Specialist Division