NTA Home | NTA Customs Rulings Page

U.S. Customs and Border Protection

Binding Rulings - Country of Origin Labeling

  • NY N154280 Tents manufactured as follows: all fabrics are woven in China; all other materials are manufactured in China. The fabric and other materials are then shipped to Bangladesh. In Bangladesh, the fabrics are cut, sewn, and packaged with all other parts and accessories as described above for shipment to the United States.

    The applicable subheading is 6306.22.90. The duty rate will be 8.8% ad valorem.

    The country of origin of a good classifiable under heading 6301 through 6306 is the country in which the fabric comprising the good was formed by a fabric-making process. The country of origin is China.

    The goods must be marked "Made in China" or comparable marking. The goods may not be marked “Made in China, Assembled in Bangladesh.” because "Assembled in" and "Made in" are considered by Customs to be words of similar meaning. However, if one seeks to identify that Bangladesh was involved in the production, Customs will allow statements such as “Made in China, Further Processed in Bangladesh” or “Made in China, Cut and Sewn in Bangladesh.” April 1, 2011.

  • HQ 559118 (country of origin labeling) August 18, 1995.

  • HQ 735437 (country of origin labeling) June 22, 1994.