OT:RR:NC:N3:351
Ms. Emily Lawson
Appleton Luff
1700 Seventh Avenue, Suite 2100
Seattle, WA 98103
RE: The tariff classification, country of origin and marking determination of pop-up tents; 19 CFR
102.21(c)(2); tariff shift
Dear Ms. Lawson:
This is in reply to your letter dated September 18, 2025, requesting a country of origin and marking
determination on behalf of your client, E-Z Up, Inc. In lieu of samples, photographs of the five styles of
pop-up tents were provided with your request.
FACTS:
Item #1, described as an “Ambassador™,” is a portable pop-up tent designed to provide temporary shelter at
various outdoor events. The pop-up tent consists of a canopy, and a collapsible accordion style powder
coated steel frame. The pyramid shaped canopy top is composed of 100 percent polyester woven oxford
fabric coated with polyurethane (PU) on the back side. The steel frame, comprised of four legs, supports the
canopy as a roof. The canopy does not have sidewalls or flaps. The pop-up tent measures 10’ x 10’ and
weighs 35 pounds. The pop-up tent collapses to fit into the accompanying carrying case with or without
wheels. The carrying case is composed of 100 percent polyester woven oxford fabric. The pop-up tent is
imported with a spike kit (four spikes). The SKU# will be delineated by the color of the canopy and the
frame.
Item #2, described as a “Dome™,” is a portable pop-up tent designed to provide temporary shelter at various
outdoor events. The pop-up tent consists of a canopy, and a collapsible accordion style powder coated steel
frame. The dome shaped canopy top is composed of 100 percent polyester woven oxford fabric coated with
polyurethane (PU) on the back side. The steel frame, comprised of four legs, supports the canopy as a roof.
The canopy does not have sidewalls or flaps. The pop-up tent measures 10’ x 10’ and weighs 37 pounds.
The pop-up tent collapses to fit into the accompanying carrying case with or without wheels. The carrying
case is composed of 100 percent polyester woven oxford fabric. The pop-up tent is imported with a spike kit
(four spikes). The SKU# will be delineated by the color of the canopy and the frame.
Item #3, described as an “Envoy™,” is a portable pop-up tent designed to provide temporary shelter at
various outdoor events. The pop-up tent consists of a canopy, and a collapsible accordion style powder
coated steel frame. The pyramid shaped canopy top is composed of 100 percent polyester woven oxford
fabric coated with polyurethane (PU) on the back side. The steel frame, comprised of four legs, supports the
canopy as a roof. The canopy does not have sidewalls or flaps. The pop-up tent measures 10’ x 10’ and
weighs 35 pounds. The pop-up tent collapses to fit into the accompanying carrying case with or without
wheels. The carrying case is composed of 100 percent polyester woven oxford fabric. The pop-up tent is
imported with a spike kit (four spikes). The SKU# will be delineated by the color of the canopy and the
frame.
Item #4, described as a “Patriot™ ONE-UP™,” is a portable pop-up tent designed to provide temporary
shelter at various outdoor events. The pop-up tent consists of a canopy, and a collapsible accordion style
powder coated steel frame. The pyramid shaped canopy top is composed of 100 percent polyester woven
oxford fabric coated with polyurethane (PU) on the back side. The canopy top is available vented or
non-vented. The steel frame, comprised of four legs, supports the canopy as a roof. The canopy does not
have sidewalls or flaps. The pop-up tent measures 10’ x 10’ and weighs 35 pounds. The pop-up tent
collapses to fit into the accompanying carrying case with or without wheels. The carrying case is composed
of 100 percent polyester woven oxford fabric. The pop-up tent is imported with a spike kit (four spikes).
The SKU# will be delineated by the color of the canopy and the frame.
Item #5, described as a “Sierra™,” is a portable pop-up tent designed to provide temporary shelter at various
outdoor events. The pop-up tent consists of a canopy, and a collapsible accordion style powder coated steel
frame. The pyramid shaped canopy top is composed of 100 percent polyester woven oxford fabric coated
with polyurethane (PU) on the back side. The canopy top is available vented or non-vented. The steel frame,
comprised of four legs, supports the canopy as a roof. The canopy does not have sidewalls or flaps. The
pop-up tent measures 10’ x 10’ and weighs 35 pounds. The pop-up tent collapses to fit into the
accompanying carrying case with or without wheels. The carrying case is composed of 100 percent polyester
woven oxford fabric. The pop-up tent is imported with a spike kit (four spikes). The SKU# will be
delineated by the color of the canopy and the frame.
The manufacturing operations for the five styles of pop-up tents are as follows:
South Korea:
100 percent polyester oxford fabric is woven, dyed, impregnated with PU on the back side, and shipped
in rolls to China.
China:
Fabric is cut to shape and size.
Fabric is sewn to create a canopy.
The steel tubing is cut, punched, and powder coated.
Plastic brackets, sliders, and end caps are produced.
Each style of pop-up tent is assembled.
Each style of pop-up tent and stake kit is placed into a carrying case.
The carrying case is packaged and shipped to the United States.
ISSUE:
What is the tariff classification, country of origin determination and country of origin marking of the subject
merchandise?
CLASSIFICATION:
You have suggested that the five styles of pop-up tents should be classified under subheading 6307.90.9891,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “which provides for “Other
made up articles, including dress pattern: Other: Other: Other: Other: Other.” We disagree. On January
27, 2022, the heading for 6306 was changed and the phrase “including temporary canopies and similar
articles” was added to the heading. As a result of this change, temporary canopies and similar articles are no
longer classified under heading 6307, HTSUS, and are now properly classified under heading 6306, HTSUS.
Therefore, the HQ Ruling H313169, you cited is no longer valid due to operation of law.
The applicable subheading for the five styles of pop-up tents will be 6306.22.9030, 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: Other: Other.” The rate of duty will be 8.8 percent ad valorem.
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 textiles and apparel products for purposes of the customs
laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or
withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section
102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA.
The country of origin of a textile or apparel product shall be determined by the sequential application of the
general rules set forth in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c).
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 Except for goods of heading 6302 through 6304 provided for in paragraph
(e)(2) of this section, 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 “fabric-making process” is defined in 19 CFR 102.21(b)(2) as “any manufacturing operation that begins
with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a
textile fabric.”
The five styles of pop-up tents are comprised of woven fabric formed by a fabric-making process in a single
country, that is South Korea. Therefore, pursuant to 19 CFR 102.21(c)(2), the country of origin of the five
styles of pop-up tents is South Korea.
COUNTRY OF ORIGIN MARKING:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP
Regulations (19 CFR 134.1(b)), defines “country of origin” as “the country of manufacture, production, or
growth of any article of foreign origin entering the United States. Further work or material added to an
article in another country must effect a substantial transformation in order to render such other country the
country of origin within the meaning of [the marking laws and regulations].”
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 textiles and apparel products for purposes of the customs
laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or
withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section
102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA.
In this case, you propose to mark each of the five styles of pop-up tents as “Made in South Korea” on a label
adhered to each canopy box. As determined above, pursuant to 19 CFR 102.21(c)(2) the country of origin of
the pop up tents is South Korea. Accordingly, the proposed marking satisfies the marking requirements of 19
U.S.C. 1304 and 19 CFR Part 134.
HOLDING:
The country of origin of the five styles of pop-up tents is South Korea pursuant to 19 CFR 102.21(c)(2).
Based on the provided information, we find that the country of origin marking, “Made in South Korea”
satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from South Korea
will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report
the Chapter 99 heading applicable to your product classification, i.e. 9903.02.56, in addition to subheading
6306.22.9030, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division