HQ 087676: Family Dome Tent; country of origin

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 087676

                       January 13, 1991



CLA-2  CO:R:C:G  JS  087676

CATEGORY:  Classification

Mr. John W. Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri
64108

RE:  Family Dome Tent; country of origin

Dear Mr. Whitaker:

     This is in reference to your letter of July 10, 1990,
requesting, on behalf of Avid Outdoor, Inc., the country of
origin of a family dome tent.

FACTS:

     The merchandise at issue is a family tent, model 2030,
which measures 12 feet by 10 feet by 6 feet.  It is composed of
56 percent nylon material, 2 percent polyethylene, 4 percent
mesh, and 8 percent parts and accessories, all of which are
sourced in Taiwan, and 24 percent poles (manufactured in the
United States).  In Taiwan, yarn is woven into fabric which is
cut, dyed and coated there; these materials are then shipped to
mainland China to be sewn (2 percent of total cost) and packed (4
percent of total cost) for shipment to the United States.

ISSUE:

     Whether the fabric at issue is substantially transformed by
the stated processing so as to be considered a product of China.

LAW AND ANALYSIS:

     The country of origin of textiles and textile products is
determined by the application of Section 12.130 of the Customs
Regulations.  In determining the country of origin of textile or
textile products which consist of materials produced or derived
from, or processed in, more than one country, the imported
article is considered to be a product of the country in which the



last substantial transformation took place.  A product has
undergone a substantial transformation if it has been transformed
by means of substantial manufacturing or processing operations
into a new and different article of commerce.  A new and
different article of commerce will usually result when there is a
change in commercial designation or identity, fundamental
character or commercial use.

     Section 12.130 (d) establishes criteria for determining
whether an article has been substantially transformed.  However,
the criteria set forth in 19 CFR 12.130(d) are not exhaustive;
one or any combination of these criteria may be determinative,
and additional factors may be considered.

     In accordance with 19 CFR 12.130(d)(2), the following
factors are to be considered in determining whether merchandise
has been subjected to substantial manufacturing or processing
operations:  the physical change in the material or article, the
time involved in the manufacturing or processing operations, the
complexity of the operations, the level or degree of skill and/or
technology required, and the value added to the article.

     Although the sewing of the article and packing occurs in
China, the weaving of the raw material in Taiwan, as well as the
cutting, coating and dyeing operations performed there, are
deemed to be the factors which contribute most to the creation of
the final product.  We also note that the value added of the
sewing process in China constitutes only 2 percent, and the
packing only 4 percent, of the total cost of the finished
product.

     The Chinese manufacturing processes do not, therefore,
indicate that assembly requires anything more than a number of
simple operations which do not constitute substantial
manufacturing or processing operations as required by 19 CFR
12.130.

HOLDING:

     The country of origin for the merchandise at issue is
Taiwan, and a Taiwanese visa must accompany the goods.

     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 Customs
Regulations 19 CFR 177.9 (b)(1), which states that a ruling
letter is issued on the assumption that all information
furnished in connection with the ruling request and incorporated
therein, 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 that
there is a change in the facts previously furnished, the country
of origin determination may be affected.  In such case, it is
recommended that a new ruling request be submitted in accordance
with section 177.2, Customs Regulations (19 CFR 177.2).

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Operations Division