Country of origin of garden umbrellas; Section 102.21(c)(2),Customs Regulations

HQ 959701 September 25, 1996 CLA-2 RR:TC:TE 959701 CAB CATEGORY: Classification Susan D. Klingbeil Ikea Plymouth Commons 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: Country of origin of garden umbrellas; Section 102.21(c)(2), Customs Regulations Dear Ms. Klingbeil: This is in response to your inquiry of August 20, 1996, requesting a country of origin determination pursuant to Section 102.21, Customs Regulations, for garden umbrellas. No samples were submitted for examination. FACTS: Two garden umbrellas are referenced as Article Numbers, 179 78195 I™KA™N 200 PARASOL and 885 590 43 VAL™ 250 PARASOL. The referenced umbrellas are manufactured in the following manner: Grey cloth is manufactured in Pakistan; The grey cloth is then exported to Israel where it is printed; A metal/plastic mechanism is manufactured in Great Britain. All of the component pieces are exported to Spain for cutting, sewing, and final assembly into the finished umbrellas. A third garden umbrella is referenced as Article Number, 091 854 43 S?LON 180 PARASOL. This garden umbrella is manufactured in the following manner: Grey cloth is manufactured in Pakistan; The grey cloth is then exported to Israel where it is printed; A metal/plastic mechanism is manufactured in Italy. All of the component pieces are exported to Spain for cutting, sewing, and final assembly into the finished umbrella. ISSUE: What is the country of origin of the subject merchandise? LAW AND ANALYSIS: Pursuant to Section 334 of the Uruguay Round Agreements Act (codified at 19 USC Section 3592), new rules of origin were effective for textile products entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. These rules were published in the Federal Register, 60 Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs Regulations (19 CFR Section 102.21), sets forth the general rules to determine country of origin. Thus, the country of origin of a textile product is determined by a hierarchy of rules set forth in paragraphs (c)(1) through (c)(5) of Section 102.21. Section 102.21(c)(1) sets forth the general rule for determining the country of origin of a textile or apparel product when the good was wholly obtained or produced in a single, country, territory, or insular possession. As the subject garden umbrellas have not been wholly obtained or produced in a single country, this section is inapplicable. Section 102.21(c)(2) provides for instances where the country of origin of a textile or apparel product cannot be determined under Section 102.21(c)(1). Section 102.21(c)(2) provides, in pertinent part: 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 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. Heading 6601, HTSUSA, provides for umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). Subheading 6601.10, HTSUSA, specifically provides for garden umbrellas. As the subject garden umbrellas fit squarely within 6601.10, HTSUSA, they are classifiable in that subheading. Section 102.21(e) provides, in pertinent part: Specific rules by tariff classification. 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: 6601.10-6601.91 A change to subheading 6601.10 through 6601.91 from any other heading, provided that the change is the result of a good being wholly assembled in a single country, territory, or insular possession. In this case, the tariff shift change to subheading 6601.10 is the result of the subject umbrellas being wholly assembled in Spain. Therefore, pursuant to Sections 102.21(c)(2) and 102.21(e), the country of origin of the subject umbrellas is Spain; the country where they were wholly assembled. HOLDING: The country of origin of the subject garden umbrellas is Spain in accordance with Section 102.21(c)(2). 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 is issued on the assumption that all of the information furnished in the 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