Quiz 5 Q 1 Country of Origin of Textiles and Apparel products

Here, the tents are made of polyester fabric from Taiwan. Tents made of synthetic fiber are classifiable under heading 6306 of the HTSUS.

19 CFR § 102.21(c) General rules. Subject to paragraph (d) of this section, the country of origin of a textile or apparel product will 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.

(1) 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.

(2) 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.

19 CFR § 102.21(e) Specific rules by tariff classification.

(1) The following rules will apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:

HTSUS 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.

Here, the tent was made of polyester fabric from Taiwan. By sequential application of the rules of origin for textiles and the specific rules by tariff classification, the country of origin of the tents is Taiwan since the polyester fabric comprising the tent was formed by a fabric-making process in Taiwan.