Country of origin determination for a double swag showercurtain with roman shade valance and fabric liner; 19 CFR102.21(c)(2); tariff shift

HQ 959266 June 14, 1996 CLA-2 RR:TC:TE 959266 jb CATEGORY: Classification Carol Sung Wondertex Industrial Co., Ltd. 9F-5 No. 205, Section 1 Tung HWA S. Road Taipei, Taiwan RE: Country of origin determination for a double swag shower curtain with roman shade valance and fabric liner; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Sung: This is in reply to your letter dated May 21, 1996, requesting a country of origin determination for a double swag shower curtain with roman shade valance and fabric liner which will be imported into the United States sometime on or after July 1, 1996. A sample was submitted to this office for examination. FACTS: The merchandise at issue, referenced style WOV-34-S.C., consists of a double swag shower curtain with roman shade valance and fabric liner composed of 100 percent polyester fabric. The manufacturing operations are as follows: Country A - fabric is formed. Country B - cutting; - sewing; - packing. ISSUE: What is the country of origin of the submitted merchandise? LAW AND ANALYSIS: On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 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". Paragraph (e) 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": 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. The subject merchandise is a double swag shower curtain with roman shade valance and fabric liner classifiable in heading 6303, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The country of origin of the subject merchandise is the single country in which the fabric comprising the good was formed by a fabric-making process- that is, Country A. HOLDING: The country of origin of the subject double swag shower curtain with roman shade valance and fabric liner, referenced style WOV-34-S.C., is Country A. 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 is issued on the assumption that all of the information furnished in the 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