HQ 958802: Country of origin determination for tents; 19 CFR102.21(c)(5); last country in which an important assemblyor manufacturing process occurred

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 958802
                                 
                           May 9, 1996
CLA-2   RR:TC:TE  958802  jb

CATEGORY: Classification

Wendy Wieland Martin
Kellwood
600 Kellwood Parkway
Chesterfield, Missouri 63017

RE:  Country of origin determination for tents; 19 CFR
102.21(c)(5); last country in which an      important assembly
or manufacturing process occurred

Dear Ms. Martin:

     This is in reply to your letter dated January 26, 1996,
requesting a country of origin determination for certain tents
which will be imported into the United States sometime on or
after July 1, 1996. 

FACTS:

     The submitted merchandise consists of cabin and dome tents
comprised of raw materials or components sourced from multiple
countries.  The manufacturing process is as follows:

     STYLE NUMBER 89000- BACKPACKING DOME TENT

     Scenario I

     Country A- material for roof and walls is sourced;
     Country B- material for roof and walls is sourced;
     Country C- material for floor is sourced;
     Country D- cutting, assembly and packaging.

     Scenario II

     Country A- material for roof and walls is sourced;
     Country C- material for floor is sourced;
     Country D- cutting, assembly and packaging.



     STYLE NUMBER 89001- CABIN TENT
     
     Scenario III

     Country A- material for roof and walls is sourced;
     Country B- material for walls is sourced;
     Country C- material for floor is sourced;
     Country D- cutting, assembly and packaging.

     STYLE NUMBER 89004- FAMILY SIZE DOME TENT

     Scenario IV

     Country A- material for roof and walls is sourced;
     Country B- material for roof and walls is sourced;
     Country C- material for floor is sourced;
     Country D- cutting, assembly and packaging.

     STYLE NUMBER 89001- CABIN TENT, OR STYLE NUMBER 89004-
FAMILY    SIZE DOME TENT

     Scenario V

     Country A- material for roof and walls is sourced;
     Country C- material for floor is sourced;
     Country D- cutting, assembly and packaging.

     STYLE NUMBER 89000- BACKPACKING DOME TENT, OR STYLE NUMBER  89001- CABIN TENT, OR STYLE NUMBER 89004 FAMILY SIZE DOME
TENT

     Scenario VI

     Country A- material for roof, walls and floor is sourced;
     Country D- cutting, assembly and packaging.

ISSUE:

     What is the country of origin of the subject merchandise?        





LAW AND ANALYSIS:

     On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act.  Section 334 of that Act 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 the
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."

     Paragraph (e) 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:"

     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, HTSUSA. 
Of the six scenarios you have described in your submission, only
in scenario VI is the fabric for the tents' outer shell sourced
in a single country.  Accordingly, the terms of the tariff shift
apply only to scenario VI, that is, where the fabric comprising
the roof, walls and floor are formed by a fabric-making process
in Country A. 

     Paragraph (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 heading 6306,
HTSUSA, is excepted from provision (ii), 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 opinion 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 sourced 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, "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." 
We assume for the purposes of this ruling that the De Minimis
rule (see Section 102.13) does not apply to the fabrics sourced
in Country A, Country B and Country C.  Accordingly, in the case
of scenarios I through V, country of origin is conferred by the
last country in which an important assembly occurred, that is,
Country D.

HOLDING:

     In scenarios I through V the country of origin of the
subject tents is Country D.

     In scenario VI the country of origin of the subject tents is
Country A. 

     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.








     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
Division