Classification and country of origin determination for a curtain valance and panel; 19 CFR 102.21(c)(2); tariff shift

NY G88354 March 30, 2001 CLA2-RR:NC:TA:349 G88354 CATEGORY: Classification Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: Classification and country of origin determination for a curtain valance and panel; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Abustan: This is in reply to your letter dated March 13, 2001 requesting a classification and country of origin determination for a curtain panel and valance which will be imported into the United States. FACTS: The subject merchandise consists of a curtain panel and valance. Both items are made from 58 percent polyester and 42 percent nylon woven fabric. The valance measures approximately 16.5 x 55 inches. The panel measures approximately 55 x 76 inches. The top portion of the valance and panel feature 8 plastic grommets that are used to attach the items to a rod. As requested the samples are being returned. The manufacturing operations for the curtain valance and panel are as follows: TAIWAN: -58 percent polyester and 42 percent nylon fabric is woven. -fabric is shipped to China. CHINA: -fabric is cut to size. -fabric is sewn and assembled into a curtain panel and valance. -curtain panel and valance are packed and shipped. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the curtain panel and valance will be 6303.92.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other… window curtains (including drapes) and window valances. The rate of duty will be 11.8 percent ad valorem. The panel and valance fall within textile category designation 666. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. COUNTRY OF ORIGIN - LAW AND ANALYSIS: On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. Paragraph (c)(1) states that "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 that "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 that "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 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. As the fabric comprising the curtain panel and valance is formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin is conferred in Taiwan. HOLDING: The country of origin of the curtain panel and valance is Taiwan. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division