HQ 959911 - Country of origin of gazebo skins; Section 102.21(c)(2) - United States International Trade Commision Rulings

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HQ 959911

December 18, 1996

CLA-2 RR:TC:TE 959911 CAB

CATEGORY: CLASSIFICATION

Richard K. Kalal
Schott lnternational, Inc.
P.O. Box 7152
Akron, Ohio 44306-0152

RE: Country of origin of gazebo skins; Section 102.21(c)(2)

Dear Mr. Kalal:

This is in response to your inquiry of September 7, 1996, requesting a tariff classification ruling pursuant to the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) and a country of origin ruling for certain gazebos. NY A88275 which was issued to you on
October 9, 1996, addressed all the tariff classification and certain country of origin issues.
Consequently, this ruling will only deal with the remainder of the country of origin matters.
Samples of some of the materials at issue were submitted for examination.

FACTS:

Several representative samples of materials used to construct the subject gazebos were submitted. These samples are described in the following manner:

1. 100 Percent Cotton SF Duck - The fabric measures 76 x 28 threads per inch, is dyed gray, and contains a water repellant finish. .

2. Polyvinyl Chloride (PVC) Coated (one side) Nylon - The fabric measure 108 x 85 threads per inch and has a 70 denier PVC coated nylon on one side. The coating completely covers one side of the nylon base fabric and is visible to the naked eye.

3. Polyurethane (PU) Coated (one side) Nylon Taffeta - The fabric measures 180 threads per inch, has a 70 denier warp and weft, and is dyed and coated with
Polyurethane on one side. The coating is not visible to the naked eye. No sample was submitted for this fabric.

4. Water Repellant Nylon Taffeta - The base fabric is the same as the aforementioned
PU coated fabric, with the exception of the PU Coating. Instead, this fabric is treated with a water repellant finish. No sample was submitted for this fabric.

5. Polyurethane (PU) Coated (one side) Polyester - This fabric measures 36 x 28 threads per inch and is a 600 denier with a PU Polyester Coating on one side. This coating completely covers the polyester base fabric on one side and is visible to the naked eye.

Woven fabric will be imported from either Taiwan, India, or Korea, to China where it will be cut, sewn, and manufactured into a fitted gazebo skin using the various types of aforementioned fabrics. The fitted gazebo skin will then be imported into the United States as either skin only and/or with support poles, pegs, guy ropes, or other unidentified accessories.

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

Pursuant to Section 334 of the Uruguay Round Agreements Act (codified at 19 USC
Section 3592), new rules of origin were effective for textile products entered, or withdrawn from warehouse for consumption on or after July 1996. These rules were published in the Federal Register, 60 Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs Regulations
(19 CFR Section 102.21), sets forth the general rules to determine country of origin. Thus, the country of origin of a textile product is determined by a hierarchy of rules set forth in paragraphs
(c)(1) through (c)(5) of Section 102.21.

Section 102.21 (c)(1) sets forth the general rule for determining the country of origin of a textile or apparel product when the good is wholly obtained or produced in a single country, territory, or insular possession. As the subject gazebo skins have not been wholly obtained or produced in a single country, territory, or insular possession, this section is inapplicable.

Section 102.21 (c)(2) provides for instances where the country of origin of a textile or apparel product cannot be determined under Section 102.21 (c)(1).

Section 102.21 (c)(2) provides, in pertinent part:

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 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.

Section 102.21 (e) provides, in pertinent part:

Specific rules by tariff classification. 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.

Heading 6306, HTSUSA, is the provision for tents, among other articles. Customs has concluded in prior rulings that a gazebo is classifiable as a tent under Heading 6306, HTSUSA.
Thus, the subject gazebos are classified under Heading 6306, HTSUSA.

The fabric for the subject gazebos will be formed in either Taiwan, India, or Korea. The fabrics are then exported to China where they are cut, sewn, and manufactured into the fitted gazebo skins. The gazebo skins are then imported into the United States either alone or with various supports and accessories. Customs encountered a similar manufacturing scenario in
Headquarters Ruling Letter (HQ) 958972, dated April 9, 1996. In HQ 958972, the fabric and accessories used for the tent in Scenario 1 were sourced in Korea and the fabric was cut and sewn and combined with the accessories in the Dominican Republic. Customs concluded that the country of origin was conferred by Korea, the country where the fabric was formed pursuant to 102.21(c)(2).

In this instance, you do not state where the accessories to be imported with the gazebo skins are sourced. However, pursuant to Sections 102.21(c)(2) and 102.21(e), origin is conferred by the country where the fabric was formed, thus, origin of the accessories is not necessary to make a country of origin determination in this case. Consequently, the country of origin of the subject gazebos is either Taiwan, India, or Korea, depending upon where the fabric is formed.

HOLDING:

The country of origin of the gazebos is either Taiwan, India, or Korea, the country where the fabric was formed.

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 is issued on the assumption that all of the information furnished in the 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

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