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NY G85474




January 4, 2001

CLA2-RR:NC:TA:351 G85474

CATEGORY: CLASSIFICATION

Susan D. Klingbeil
Customs North America
IKEA
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: Classification and country of origin determination for a tent; 19 CFR 102.21(c)(5).

Dear Ms. Klingbeil:

This is in reply to your letter dated December 15, 2000, requesting a classification and country of origin determination for your item 400 306 89 Solljus, which you call a play tent, which will be imported into the United States.

FACTS:

The subject merchandise is a tent shaped essentially like a quarter-slice of a sphere: it has only three sections, two “sides” and a rear wall which, at the peak, is considered to be the roof. It also has a separate, sewn-in floor. A pole assembly, which slides in place through fabric tunnels along the top, holds the tent in its assembled position. The tent is held in place by pegs which are inserted through fabric taps with metal grommets and then hammered into the ground.

The manufacturing operations for the tent are as follows: Polyester taffeta for the side walls, carry bag, and bag for the poles and pegs is woven in China. The same fabric for the rear wall, and P.E. sheet for the floor, are woven in Korea. All cutting, sewing, and packing are done in Bangladesh.

ISSUE:

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

CLASSIFICATION:

In your letter, you refer to this item as a play tent. However, we have determined that it is large enough, and provides enough shelter, to be classified as a tent, not a toy. The pegs attest to its outdoor use.

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. The rate of duty will be 9.2 percent ad valorem.

Subheading 6306.22.9030 falls within textile category designation 669. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

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 tent 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

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.

The subject tents are classified in heading 6306, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). As the fabric-making process for the subject tents does not occur in a single country, the tariff shift rule is not applicable.

Section 102.21(c)(3) states that, "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.

As the subject merchandise is not knit and is classified in subheading 6306, 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." It is the belief of this office that in the case of the subject tents the most important manufacturing process occurs at the time of the fabric making. As the fabric for the tents is formed in more than one country, and no one fabric is more important than the other, country of origin cannot be readily determined based on the fabric making process. As such, paragraph (c)(4) is not applicable.

Paragraph (c)(5) states that "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, in the case of the subject tents, country of origin is conferred by the last country in which an important assembly occurred, that is, Bangladesh, where the components were cut, sewn, and packed.

HOLDING:

The country of origin of the tent Solljus is Bangladesh. Based upon international textile trade agreements products of Bangladesh 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 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 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,

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