N353930

N353930 October 15, 2025 OT:RR:NC:N3:351 CATEGORY: Classification; Country of Origin; Marking TARIFF NO.: 6306.22.90.30; 9903.02.56 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

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 goo