MAR-2-OT:RR:NC:N3:351
Ms. Lisa Murrin
Expeditors Tradewin LLC 795 Jubilee Drive Peabody, MA 01960
RE: Country of origin and marking determination for tents
Dear Ms. Murrin:
This is in reply to your letter dated November 1, 2022, requesting a country of origin and marking determination for imported tents on behalf of your client, NEMO Equipment. In lieu of samples, photographs of the tents were provided with your request.
Item 811666034014, described as a “Dragonfly OSMO 2P,” is a 2-person outdoor folding tent. The tent is composed of manmade textile materials. The tent has a net weight of 3 pounds 2 ounces, a floor area of 29 square feet, standing height of 41 inches, and a carry size dimension of 19 ½ inches in length by 5 ½ inches in width by 3 ½ inches in height. The tent is imported together with a stuff sack that houses the tent, rainfly, poles, and stakes.
Item 811666032706, described as a “Dagger OSMO 2P,” is a 2-person outdoor folding tent. The tent is composed of manmade textile materials. The tent has a net weight of 4 pounds 2 ounces, a floor area of 31.3 square feet, standing height of 42 inches, and a carry size dimension of 19 ½ inches in length by 6 ½ inches in width by 3 ½ inches in height. The tent is imported together with a stuff sack that houses the tent, rainfly, landing zone, poles, and stakes.
You state the pertinent manufacturing operations for the “Dragonfly OSMO 2P” and the “Dagger OSMO 2P” tent are as follows:
South Korea:
Dragonfly-
Rainfly and floor: 78 percent nylon and 22 percent polyester fabric is woven, dyed, and impregnated with silicone on the face side and thermoset polyurethane on the back side and shipped in rolls to China.
Side wall privacy panel and nightlight pocket on roof: 100 percent nylon fabric is woven, dyed, and impregnated with water repellent finish and shipped in rolls to China.
Side wall mesh and roof mesh: 100 percent nylon mesh fabric is woven, dyed, and shipped in rolls to China.
Dagger-
Rainfly and floor: 75 percent nylon and 25 percent polyester fabric is woven, dyed, and impregnated with silicone on the face side and laminated with thermoset polyurethane on both sides and shipped in rolls to China.
Landing zone (Accessory): 100 percent nylon fabric is woven, dyed, and impregnated on both sides with silicone.
Side wall privacy panel: 100 percent nylon fabric is woven, dyed, and impregnated with water repellent finish and shipped in rolls to China.
Side wall mesh and roof mesh: 100 percent nylon mesh fabric is woven, dyed, and shipped in rolls to China.
Taiwan:
Dragonfly-
Stuff sack: 100 percent nylon fabric is woven, dyed, and impregnated with water repellent finish and thermoset polyurethane on the back side and shipped in rolls to China.
Dagger-
Stuff sack and stake bag: 100 percent nylon fabric is woven, dyed, and impregnated with water repellent finish and thermoset polyurethane on the back side and shipped in rolls to China.
China:
Dragonfly-
Stuff sack: 100 percent nylon fabric is woven, dyed, and impregnated one both sides with chlorosulfonated polyethylene synthetic rubber.
Dagger-
Nightlight pocket (inner tent): 100 percent nylon fabric is woven, dyed, and impregnated with water repellent finish.
Landing zone (Accessory): 100 percent binding is woven, dyed, and impregnated with water repellent finish.
Stuff Bag: 100 percent polyester fabric is woven and dyed for interior lining.
Pole Bag: 100 percent polyester fabric is woven and dyed.
Pole Bag: 100 percent polyester binding is woven, dyed, and impregnated with thermoset polyurethane.
Dragonfly and Dagger-
Fabric is cut to shape and size.
Fabric is silk printed.
Fabric is sewn and hemmed to create a tent, rainfly, landing zone accessory, stuff sack, pole bag, and stake bag.
The completed tent is assembled and disassembled.
The tent poles are placed into a pole bag.
The guy cords are tied to the stakes.
The stakes are placed into a stake bag.
All components are placed in the respective stuff sack.
A hang tag or belly band is attached to the stuff sack.
The tents are packaged in cartons and shipped to the United States.
ISSUES: What is the country of origin and is the proposed marking, “Product of South Korea, Sewn in China” acceptable for the imported tents?
CLASSIFICATION: The applicable subheading for the tents will be 6306.22, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tents (including temporary canopies and similar articles): Of synthetic fibers.”
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes….” In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. GRI 5(a) provides that “camera cases, musical instrument cases, . . . and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.”
As noted above, the tent is imported with its carrying case. In the instant case, the stuff sack (carrying case) is specially shaped to accommodate the tent, rainfly, poles, and stakes. Although the stuff sack is not made of the same material as the tent, the sack is imported with the tent and is sold with the tent. Additionally, the sack does not give the overall merchandise its essential character as the tent is indispensable to the core and structure of the set because the tent is the component that provides shelter. Thus, the essential character of the product is the tent rather than the stuff sack. Accordingly, the stuff sack is classified with the subject tent under subheading 6306.22, HTSUS.
COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. § 3592), enacted on December 8, 1994, provides the rules of origin for textile and apparel products entered, or withdrawn from warehouse for consumption on and after July 1, 1996. Section 334 of the URAA was amended by section 405 of title IV of the Trade and Development Act of 2000, Public Law 106-200, 114 Stat. 251. Section 102.21 of Title 19 of the Code of Federal Regulations (19 C.F.R. § 102.21), implements the URAA. Thus, the country of origin of a textile or apparel product will be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of section 102.21 and, where appropriate to the specific context, by application of the additional requirements or conditions of section 102.12 through 102.19 of this part. Section 102.15(a)(1) instructs Customs to disregard packaging materials and containers in which a good is packaged for retail sale that are classified with the good when determining whether the good undergoes the applicable change in tariff classification set out in Section 102.21. Since the sack bag has been determined to be a container in which the tent is packaged for retail sale and classified with the tent, the sack bag fabric is not considered when determining the origin of the tent.
Paragraph (c)(1) states, “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, “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, 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 fabrics for “Dragonfly OSMO 2P” were all manufactured in South Korea; therefore, as per the terms of the tariff shift rule for heading 6306, HTSUS, the country of origin of the “Dragonfly OSMO 2P” is conferred in South Korea.
However, the fabrics for “Dagger OSMO 2P” are manufactured in South Korea and China. The fabric for the walls, floor, roof, and rainfly are woven in South Korea. The night light pocket fabric is woven in China.
General Rule (c) of Part 102.21 states that “Subject to paragraph (d) of this section, the country of origin of a textile or apparel product shall be determined by sequential application of paragraphs (c)(1) through (5) of this section and, in each case where appropriate to the specific context, by application of the additional requirements or conditions of 102.12 through 102.19 of this part.” Section 102.13, which sets out the De Minimis rule states, in relevant part:
(c) Foreign components or materials that do not undergo the applicable change in tariff classification set out in Section 102.21 or satisfy the other applicable requirements of that section when incorporated into a textile or apparel product covered by that section shall be disregarded in determining the country of origin of the good if the total weight of those components or materials is not more than 7 percent of the total weight of the good.
As you have stated that the weight of the night light pocket fabric is not more than 7 percent of the total weight of the finished tent, the night light pocket fabric is disregarded when determining the country of origin. Accordingly, the “Dagger OSMO 2P,” style tent complies with the terms of the tariff shift rule for heading 6306, HTSUS; the country of origin is conferred by the single country in which the woven fabric comprising the tent was formed by the fabric-making process. Hence, the country of origin of the tent is South Korea.
COUNTRY OF ORIGIN MARKING: The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. § 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. § 1304.
Section 134.41(b) (19 C.F.R. § 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the tents is the consumer who purchases the product at retail.
You have proposed to mark the tents, “Product of South Korea, Sewn in China.” Because a non-origin place reference, China, would be printed on the label, the special requirements of Section 134.46, Customs Regulations (19 CFR 134.46) are triggered. This provision is designed to alleviate the possibility of misleading an ultimate purchaser with regard to the country of origin of an imported article. Treasury Decision (T.D.) 97-72, published August 20, 1997 (62 Fed. Reg. 44211, August 20, 1997), amended Section 134.46 to ease the requirement that whenever words appear on imported articles indicating the name of a geographic location other than the true country of origin of the article, the country of origin marking must appear in close proximity and in comparable size lettering to those words preceded by the words “Made in,” “Product of,” or other words of similar meaning. Your proposed labeling, “Product of South Korea, Sewn in China,” satisfies these requirements.
As long as the articles are legibly, indelibly and permanently marked, the proposed marking, “Product of South Korea, Sewn in China,” satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
HOLDING:
The country of origin of the “Dragonfly OSMO 2P” and “Dagger OSMO 2P” tent is South Korea. Based on the provided information, we find that the country of origin marking, “Product of South Korea, Sewn in China,” satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46.
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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division