HQ 959481: Country of origin determination for tents; 19 CFR102.21(c)(2); tariff shift

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 959481
                                 
                          August 6, 1996
CLA-2   RR:TC:TE  959481  jb

CATEGORY: Classification

Sarah Kivel Lewis
The North Face
2013 Farallon Drive
San Leandro, CA 94577

RE:  Country of origin determination for tents; 19 CFR
102.21(c)(2); tariff shift

Dear Ms. Lewis:

     This is in reply to your letter dated May 21, 1996,
requesting a country of origin determination for certain tents
which will be imported into the United States. 

FACTS:

     The subject merchandise consists of certain tents composed
of synthetic fibers.  The manufacturing operations are as
follows:

     TAIWAN

     - fabric is formed.

     CHINA

     - tents are cut and sewn.                         

ISSUE:

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

     2.  What is the proper marking of the subject merchandise?
     
     




LAW AND ANALYSIS:

     On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act (hereinafter 19 U.S.C. 3592). 
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and apparel entered, or withdrawn from warehouse, for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 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 (HTSUS).  As the fabric-making process for the subject tents occurs in a single country,
that is, Taiwan, the country of origin is conferred in Taiwan. 

     The proposed marking "Assembled in China of fabric from
Taiwan" is not 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. 
The markings "Made in Taiwan" or "Product of Taiwan" are
acceptable markings as per the Regulations stated above.





HOLDING:

     The country of origin of the subject tents is Taiwan.

     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