HQ 959205: Country of origin of a shower curtain; Section 102.21(c)(2),Customs Regulations

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 959205

                           June 7, 1996

CLA-2 RR:TC:TE 959205 CAB

CATEGORY: Classification

William Ortiz
S. J. Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: Country of origin of a shower curtain; Section 102.21(c)(2),
Customs Regulations

Dear Mr. Ortiz:

     This is in response to your inquiry of March 27, 1996,
requesting a country of origin determination pursuant to Section
102.21, Customs Regulations, on behalf of Allure Home Creations. 
The merchandise at issue is a shower curtain and a sample has
been submitted for examination.

FACTS:

     The merchandise at issue is a 100 percent woven polyester
printed shower curtain.  The curtain contains twelve polyester
tabs which are sewn onto the top of the curtain.  The fabric for
the shower curtain and tabs is woven in Taiwan.  Fabric for both
the curtain and the tabs is exported to China where it is cut and
sewn into a finished curtain.  

ISSUE:

     What is the country of origin of the subject shower curtain?

LAW AND ANALYSIS:

     Pursuant to the Uruguay Round Agreements Act, new rules of
origin will be effective on textile products entered, or
withdrawn from warehouse, for consumption on or after July 1,
1996.  These rules were published in the Federal Register, 60
Fed. Reg. 46188 (September 5, 1995).  Section 102.21, Customs
Regulations (19 CFR Section 102.21), sets forth the general rules
to determine country of origin.  Thus, the country of origin of a
textile product will be determined by a hierarchy of rules set
forth in paragraphs (c)(1) through (c)(5) of Section 102.21. 
Section 102.21(c)(1) sets forth the general rule for determining
the country of origin of a textile or apparel 
product in which the good was wholly obtained or produced. 
Section 102.21(c)(2) provides for instances where the country of
origin of a textile or apparel product cannot be determined under
Section 102.21(c)(1).

     Section 102.21(c)(2) provides, in pertinent part:

          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.

     Section 102.21(e) provides, in pertinent part:

          6301-6306 (1) 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 article is classified in subheading 6303.92 of
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  In accordance with Sections 102.21(c)(2) and
102.21(e), the fabric used to make the shower curtain is formed
by a fabric-making process in Taiwan.  Accordingly, the country
of origin of the subject shower curtain is Taiwan.    

HOLDING:

     The country of origin of the shower curtain is Taiwan.  The
applicable quota category for the shower category is 666.

     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.

     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