Country of origin determination for a double swag showercurtain with PVC liner; 19 CFR 102.21(d); treatment of sets;19 CFR 102.21(c)(2); tariff shift

HQ 959268 June 24, 1996 CLA-2 RR:TC:TE 959268 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 PVC liner; 19 CFR 102.21(d); treatment of sets; 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 PVC 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-06-S.C., consists of a double swag shower curtain, composed of 100 percent polyester fabric, and a PVC liner. The manufacturing operations are as follows: Country A - fabric for the shower curtain is formed. Country B - fabric for the PVC liner is formed; - 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 Section 334 of that Act provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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. Section 102.21(d) addresses the treatment of sets for country of origin purposes. Section 102(d) provides the following: Treatment of sets. Where a good classifiable in the HTSUS as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section. A single country of origin cannot be determined for both the shower curtain and the PVC liner. Pursuant to Section 102.21(d), the country of origin of both the shower curtain and the PVC liner must be determined separately. The subject PVC liner is made out of plastic and as such, it is outside the scope of the terms of Section 102.21. However, as the PVC liner is wholly obtained and produced in a single country, that is, Country B, there is no issue of its origin. 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 double swag shower curtain with roman shade valance is classifiable in heading 6303, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). As the fabric comprising the shower curtain is formed in one country, that is, Country A, the country of origin of the shower curtain is conferred by Country A. HOLDING: The country of origin of the subject double swag shower curtain with roman shade valance is Country A. The country of origin of the subject PVC liner is Country B. 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