HQ 959268: 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

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withdrawn from warehouse, for consumption, on and after July 1,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