HQ 959266: Country of origin determination for a double swag showercurtain with roman shade valance and fabric liner; 19 CFR102.21(c)(2); tariff shift

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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withdrawn from warehouse, for consumption, on and after July 1,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