Country of origin determination for woven curtains; 19 CFR 102.21(c)(2); 19 CFR 102.21(e)(2)

N335342 September 28, 2023 OT:RR:NC:N2:349 CATEGORY: Origin Mr. Dave Hamburger All-Ways Forwarding 701 Newark AvenueElizabeth, NJ 07208 RE:  Country of origin determination for woven curtains; 19 CFR 102.21(c)(2); 19 CFR 102.21(e)(2) Dear Mr. Hamburger: This is in reply to your letter dated September 15, 2023, requesting a country of origin determination for your client, VCNY Home, for woven curtains which will be imported into the United States.  A sample of the curtain was not provided. FACTS: The subject merchandise, SKU Quincy, QCY-PPR-5663-DG_BLACK, consists of two window curtain panels made of 100 percent polyester woven fabric.  The panels feature steel grommets along the top hem to hang. The manufacturing operations for the window curtain panels are as follows:   China Fabric is woven, bleached, dyed, and shrunk. Grommets are made. Fabric and grommets are shipped to Vietnam. Vietnam Fabric is cut and sewn. Grommets are attached. Curtain panels are folded, packaged and exported to the United States. ISSUE: What is the country of origin of the subject merchandise? COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (URAA) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.  Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 of the URAA.  See 60 FR 46188.  Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended.  See 68 FR 8711.  Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. Paragraph (c)(1) states, “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, “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:”  To apply this rule, classification to the 6-digit subheading level must be identified.  The applicable subheading for the window curtain panels will be 6303.92, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances:  Other:  Of synthetic fibers:.”  Paragraph (e) in pertinent part states, 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 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, 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.   Subheading 6303.92 is included in the paragraph (e)(2) exception to the above tariff shift rule; therefore, Section 102.21(e)(2) must be considered.  Section 102.21(e)(2) states: (i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing;(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section...the country of origin 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 panels is not both dyed and printed, Section 102.21(e)(2)(i) is inapplicable. As the fabric comprising the curtain panels is formed in a single country, that is, China, in accordance with Section 102.21(e)(2)(ii), the country of origin is conferred in China. HOLDING: The country of origin of the window curtain panels is China. 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, please contact National Import Specialist Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division