Country of origin of a shower curtain; Section 102.21(c)(2),Customs Regulations

HQ 959205 June 7, 1996 CLA-2 RR:TC:TE 959205 CAB CATEGORY: Classification William Ortiz S. J. Stile Associates Ltd. 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: Country of origin of a shower curtain; Section 102.21(c)(2), Customs Regulations Dear Mr. Ortiz: This is in response to your inquiry of March 27, 1996, requesting a country of origin determination pursuant to Section 102.21, Customs Regulations, on behalf of Allure Home Creations. The merchandise at issue is a shower curtain and a sample has been submitted for examination. FACTS: The merchandise at issue is a 100 percent woven polyester printed shower curtain. The curtain contains twelve polyester tabs which are sewn onto the top of the curtain. The fabric for the shower curtain and tabs is woven in Taiwan. Fabric for both the curtain and the tabs is exported to China where it is cut and sewn into a finished curtain. ISSUE: What is the country of origin of the subject shower curtain? LAW AND ANALYSIS: Pursuant to the Uruguay Round Agreements Act, new rules of origin will be effective on textile products entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. These rules were published in the Federal Register, 60 Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs Regulations (19 CFR Section 102.21), sets forth the general rules to determine country of origin. Thus, the country of origin of a textile product will be determined by a hierarchy of rules set forth in paragraphs (c)(1) through (c)(5) of Section 102.21. Section 102.21(c)(1) sets forth the general rule for determining the country of origin of a textile or apparel product in which the good was wholly obtained or produced. Section 102.21(c)(2) provides for instances where the country of origin of a textile or apparel product cannot be determined under Section 102.21(c)(1). Section 102.21(c)(2) provides, in pertinent part: 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. Section 102.21(e) provides, in pertinent part: 6301-6306 (1) 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. The subject article is classified in subheading 6303.92 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). In accordance with Sections 102.21(c)(2) and 102.21(e), the fabric used to make the shower curtain is formed by a fabric-making process in Taiwan. Accordingly, the country of origin of the subject shower curtain is Taiwan. HOLDING: The country of origin of the shower curtain is Taiwan. The applicable quota category for the shower category is 666. 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. 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. Sincerely, John Durant, Director Tariff Classification Appeals Division