HQ 959385: Country of origin determination for tents; 19 CFR102.21(c)(5); last country in which an important assemblyoccurs

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 959385
                                 
                          July 18, 1996
CLA-2   RR:TC:TE  959385  jb

CATEGORY: Classification

Lisa C. Schneider
Associated Customhouse Brokers, Inc.
P.O. Box 22670
Rochester, NY 14692-2670

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

Dear Ms. Schneider:

     This is in reply to your letter dated June 12, 1996, on
behalf of your client, Johnson Worldwide Associates, requesting a
country of origin determination for certain tents which will be
imported into the United States. 

FACTS:

     The subject merchandise consists of backpacking and family
tents composed of nylon, and referred to as being in the
"Outback" group.  The manufacturing operations are as follows:

     TAIWAN    

     - nylon fabric for the outer shell walls is formed;
     - nylon fabric for the roof is formed.

     S. KOREA

     - breathable nylon fabric for the internal roof is formed;
     - coated nylon fabric for the floor is formed;
     - coated nylon fabric for the door is formed;
     - coated nylon fabric for the lower side walls is formed;

     SRI LANKA

     - tents are cut, sewn and packed.


ISSUE:

     1. What is the country of origin of the subject merchandise?          

     2. Whether the backpacking tents are eligible for the
Generalized System of Preferences       (GSP) ?

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withdrawn from warehouse, for consumption, on and after July 1,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, in
any of the four scenarios, 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 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, 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.


     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 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, "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, Sri Lanka.

     The marking of the subject tents as "Assembled in Sri Lanka"
or "Made in Sri Lanka from foreign fabric" is consistent with the
origin rules set forth in section 102.21, Customs Regulations,
and with the country of origin marking requirements in Part 134,
Customs Regulations.

HOLDING:

     The country of origin of the subject tents is Sri Lanka.  It
follows that the appropriate visa for these tents  should be
issued by Sri Lanka.

     Sri Lanka is a designated beneficiary developing country for
the purposes of the Generalized System of Preferences (GSP), as
provided for in Title V of the Trade Act of 1974, as amended (19
U.S.C. 2461 et seq).  Accordingly, the backpacking tents are
eligible for preferential duty treatment.

     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