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NY F81419

January 21, 2000

CLA2-RR:NC:3:353 F81419


Mr. Gene L. Davis
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

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

Dear Mr. Davis:

This is in reply to your letter dated December 23, 1999, requesting a classification and country of origin determination for a garden umbrella, which will be imported into the United States. The sample submitted with the ruling request will be returned to you.


The subject merchandise consists of a “Side Mount Umbrella” garden umbrella. The umbrella consists of a fabric canopy type shade umbrella, pole and stand. The umbrella’s canopy is made of 100% acrylic fabric, the pole is 9 feet in height, and the base measures 11 ½ feet in circumference.

The manufacturing operations for the “Side Mount Umbrella” garden umbrella are as follows:

- 100% acrylic fabric is manufactured in the United States and shipped to Poland - The fabric is cut, sewn and attached to ribbing in Poland - The ribbing is manufactured in Poland
- The aluminum pole is manufactured in Poland - The base is manufactured in Germany and shipped to Poland - The pole and base are designed specifically for use with the umbrella - The umbrella and pole are boxed together in Poland, the base is boxed separately - The umbrella, pole and base are sold as a 3-piece unit


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


The umbrella, pole and base are not classified separately. They are a unit and are classified as such.

The applicable subheading for the “Side Mount Umbrella” garden umbrella will be 6601.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Garden or similar umbrellas.” The rate of duty will be 6.5% ad valorem.


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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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

6601.10–6601.91 A change to subheading 6601.10 through 6601.91 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

As the umbrella canopy is assembled in a single country, that is, Poland, as per the terms of the tariff shift requirement, country of origin is conferred in Poland.


You inquire whether the “Side Mount Umbrella” garden umbrella qualifies for consideration as GSP eligible if valuation considerations are met.

Articles classifiable under subheading 6601.10.00, HTS, which are products of Poland are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Under the GSP, eligible products of a designated beneficiary developing country (BDC) which are imported directly into the U.S. qualify for duty-free treatment if the cost or value of the constituent materials produced in the BDC plus the direct costs of processing the eligible article in the BDC is equivalent to at least 35 percent of the article's appraised value.

The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".


The country of origin of the “Side Mount Umbrella” garden umbrella is Poland.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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