us-cbp-cross-rulings-hq-959273•HQ 959273: Country of origin determination for a shower curtain; 19 CFR102.21(c)(2); tariff shift
HQ 959273: Country of origin determination for a shower curtain; 19 CFR102.21(c)(2); tariff shift
us-cbp-cross-rulings-hq-959273HQ 959273: Country of origin determination for a shower curtain; 19 CFR102.21(c)(2); tariff shiftGuidance
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 959273
June 14, 1996
CLA-2 RR:TC:TE 959273 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 shower curtain; 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 shower curtain
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-01-S.C.,
consists of a shower curtain 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withdrawn from warehouse, for consumption, on and after July 1,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 shower curtain 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 shower curtain,
referenced style WOV-01-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
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