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NY B86448

July 2, 1997

CLA-2-RR:NC:TA:352 B86448


Mr. Ron Hodge
F.H. Kaysing Co. of Wichita
P.O. Box 12497
Wichita, KS 67277

RE: Classification and country of origin determination for a tent; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Hodge:

This is in reply to your letter dated June 12, 1997, on behalf of The Coleman Co., Wichita, Kansas, requesting a classification and country of origin determination for a tent which will be imported into the United States.


Your request was submitted for a dome-shaped "Sundome" tent, item number 9160E101. The walls and roof are made of woven nylon fabric. The tent features a mesh window and a door. The floor is constructed of polyethylene woven strips which are visibly coated on both side with plastic. For tariff purposes this flooring is considered to be of plastic material. The tent sleeps five persons, has a base size of 10' x 10' and a center height of 72". All of the components along with stakes are packed inside of a storage bag.

The two scenarios for the manufacturing operations for the tent are as follows: In the first scenario the rolls of fabric for the roof and walls are woven in Korea. The rolls of plastic sheeting for the floor are woven, and visibly coated on both side with polyethylene material in Vietnam from raw materials of Korean origin. The materials for the roof, walls and floor are shipped to Thailand where the remainder of the manufacturing processes are performed. After arrival in Thailand the fabrics will be cut, sewn, and assembled into a tent and packed for export to the United States. The second scenario is the same as above except that the cutting, sewing, assembling, and packaging for export to the United States will be done in Indonesia instead of Thailand.


What are the classification and country of origin of the subject merchandise?


The applicable subheading for the tent will be 6306.22.9030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tents: Of synthetic fibers: Other, other. The rate of duty will be 9.6 percent ad valorem.

The tent falls within textile category designation 669. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.


On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) 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, 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 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 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":

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 fabric in this tent was woven in a single country, that is, Korea, as per the terms of the tariff shift requirement, country of origin is conferred in Korea.


The country of origin of the tent is Korea under both scenarios. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

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.

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 Alan Tytelman at 212-466-5896.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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