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

N218356 June 11, 2012 CLA2-OT:RR:NC:N3:351 CATEGORY: Classification Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: Classification and country of origin determination and marking for tents; 19 CFR 102.21(c)(5) Dear Ms. Texeira: This is in reply to your letter dated May 18, 2012, requesting a classification and country of origin determination for tents which will be imported into the United States. You also asked about proper country of origin marking. FACTS: The subject merchandise is three man-made fiber tents that will be sold under the name Mountain Hardware, Inc., a wholly owned subsidiary of Columbia Sportswear. The style numbers are OU9614, OU9613, and OU9598. No samples were provided; you supplied spreadsheets with relevant product information for each tent. In subsequent emails, you supplied additional information, including links to web pages for each tent. Style OU9614, also known as Hoopster, is a general purpose tent that measures 90 square feet with a height of 68 inches. It is made of woven polyester fabric. It has no floor (although one is available separately). It weighs six pounds, 15 ounces. It fits six people. Style OU9613, also known as Direkt 2, is made of woven nylon fabric and measures 25 sq. ft., with a height of 45”. It folds to a carry size of 5” x 10”, with a weight of 2 lbs., 15 oz. It is a two-person tent that is made specifically for and marketed for the sport of backpacking. Style OU9598, also known as Thru Hiker, is made of woven polyester fabric and measures 28 sq. ft. with a height of 42”. It folds into a stuff sack with a carry size of 7” x 20”, with a weight of 5 lbs., 11 oz. It is a two-person tent that is made and marketed for backpacking. The specifications of styles OU9613 (Direkt 2) and OU 9598 (Thru Hiker) fall within the Customs and Border Protection Customs guidelines for backpacking tents (floor space, height, carry weight, folded carry size, etc.) set forth in TD 86-163. Each tent is packaged with poles and stakes and a carry sack. The manufacturing operations for the tents are as follows: All three styles will be manufactured in Vietnam from fabrics made in China, Taiwan, and the United States. In the case of style OU9614, the fabric is made in China, the United States, and Taiwan. The fabrics in style OU9613 are made in Taiwan and the USA. The fabrics in style OU9598 are made in Taiwan and China. As stated above, for each tent, the fabrics are cut and sewn and the tent assembled in Vietnam. ISSUES: What are the classification and country of origin for the subject merchandise? How must the tents be marked? CLASSIFICATION: The applicable subheading for Style OU9614 (Hoopster) with its poles, stakes, and carry sack 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. The applicable subheading for styles OU9613 (Direkt 2) and OU 9598 (Thru Hiker), each with its poles, stakes, and carry sack, will be 6306.22.1000, HTSUS, which provides for tents: Of synthetic fibers: Backpacking tents. The rate of duty will be Free. 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 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 of each tent are 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 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 [emphasis added]. The subject merchandise is not knit to shape and despite the fact that each is wholly assembled in a single country (Vietnam), heading 6306 is specifically excluded from this section. Thus, 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.” In the case of the subject merchandise, the most important manufacturing process occurs at the time of fabric making. Basing the country of origin determination on the fabric-making process as opposed to the assembly process would carry out the clear intent of Section 334 as expressed in Section 334(b)(2). However, since in each scenario the fabrics are made in more than one country, 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, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Vietnam, where the tents are assembled. MARKING: As per the marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), there shall appear, legibly and permanently, the name of the country of origin (Vietnam, as determined above) preceded by “Made in,” “Product of,” or other words of similar meaning. HOLDING: The country of origin of styles OU9614, OU9613 and style OU9598 is Vietnam. 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, Thomas J. Russo Director National Commodity Specialist Division