HQ 959274: Country of origin determination for custom-made linedcurtains, informal shades, roman blinds, festoon blinds, swags,valances, and bed canopies; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(5); last country in which an importantassembly or manufacturing process occurs

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 959274
                                 
                          June 20, 1996
CLA-2   RR:TC:TE  959274  jb

CATEGORY: Classification

Robert T. Stack, Esq.
Tompkins & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901

RE:  Country of origin determination for custom-made lined
curtains, informal shades, roman   blinds, festoon blinds, swags,
valances, and bed canopies; 19 CFR 102.21(c)(2); tariff    shift; 19 CFR 102.21(c)(5); last country in which an important
assembly or         manufacturing process occurs

Dear Mr. Stack:

     This is in reply to your letter dated May 23, 1996, on
behalf of your client, Laura Ashley, Inc., requesting a country
of origin determination for custom-made lined curtains, informal
shades, roman blinds, festoon blinds, swags, valances, and bed
canopies, which will be imported into the United States sometime
on or after July 1, 1996.  A sample of a lined curtain and a swag
were submitted to this office for examination.

FACTS:

     The subject merchandise consists of:

     1. A traditional lined curtain featuring a heading tape at
the top of the exterior face      for the attachment of rods or
hooks, and ordinarily will have 1-1/4 inch hems on the         
sides and bottoms, with customized options for end-to-end fabric
available, whether or                   not the customer chooses
ruffle treatments.  The submitted sample lined curtain         
features one face which is printed and the other face in a
coordinating color, and in        traditional hemming.  The
combination of prints or solids on this good will vary as these   
             products are special order goods.  The faces of the
lined curtains may be joined at the                     bottom
edges, or on bottom and side edges.  Lined curtains may also come
with                              interlinings which provide
stiffness or blockage of light;
     


     2. Informal shades feature a heading tape, two coordinated
face fabrics, ordinarily joined       end-to-end, for use in a
partly rolled up position.  Informal shades may also come with      interlinings which provide stiffness or blockage of
light;

     3. Festoon blinds feature a heading tape with an edge-to-edge finish, with or without         piping and/or ruffles at the
bottom edge, and ordinarily hemmed 1-1/4 inch at the sides.          Festoon blinds may also come with interlinings which
provide stiffness or blockage of       light;     

     4. Roman blinds feature a heading tape and multiple pleated
rolls on the interior face.       Roman shades may also come with
interlinings which provide stiffness or blockage of        light;

     5. Swags (and swags and tails) feature two coordinated
fabrics, joined end-to-end.       Swags and tails are assembled
in a similar manner.  The submitted sample swag is an     
informal swag, with one face printed and the other a solid color;

     6. Valances feature a heading tape and are traditionally
finished with 1-1/4 inch               hems, with the customer
having the option of end-to-end fabric attachment with or         
               without piping and ruffles.  Valances may also
come with interlinings which provide        stiffness or blockage
of light;

     7. Bed canopies feature a heading tape, and are generally
ruffled with two face fabrics          attached end-to-end at
sides and 1-1/4 inch at the bottom.  Bed canopies may also come      with interlinings which provide stiffness or blockage of
light.

     Most of the lined curtains, blinds, informal shades,
valances and canopies are hung by means of heading tape.  There
are different types of heading tape, depending on whether the
curtain is designed for use with a curtain rod with rings or with
hooks, and the products are imported both with and without this
hardware.  In some instances the same or contrasting curtain
fabric is used to create ties through which the curtain rod is
placed.  The lined curtains, blinds, shades and canopies may also
incorporate non-textile hardware for use in hanging the product.
Some curtains, blinds, and bed canopies also have a textile
string attached for use to draw the product aside.  

The manufacturing operations are as follows:

     LINED CURTAINS, BLINDS AND BED CANOPIES

          Scenario I

          

          Group A Countries (comprising of four different
countries)

          - face fabrics formed in two different countries.
          
          Country B

          - heading tape fabric and/or interlining are made;
          - fabrics are dyed and/or printed;
          - fabric is finished;
          - fabric, heading tape and/or interlining are cut to
shape;
          - products are assembled;
          - products are finished and packaged.

          Scenario II

          Group A Countries (comprising of four different
countries)

          - face fabrics formed in a single country.

          Country B

          - heading tape fabric and/or interlining are made;
          - fabrics are dyed and/or printed;
          - fabric is finished;
          - fabric, heading tape and/or interlining are cut to
shape;
          - products are assembled;
          - products are finished and packaged.

     SWAGS AND INFORMAL SHADES

          Scenario I

          Group A countries (one of four countries)

          - face fabrics formed in two different countries.
          
          Country B

          - heading tape and/or interlining (for informal shades)
are made;
          - fabrics are dyed and/or printed;
          - fabric is finished;


          - fabric and heading tape (for informal shades) are cut
to shape;
          - products are assembled;
          - products are finished and packaged.

          Scenario II

          Group A countries (one of four countries)

          - face fabrics formed in a single country.

          Country B

          - heading tape and/or interlining (for informal shades)
are made;
          - fabrics are dyed and/or printed;
          - fabric is finished;
          - fabric and heading tape (for informal shades) are cut
to shape;
          - products are assembled;
          - products are finished and packaged.

     * Depending on size, in both scenario I and II for the lined
curtains, blinds, bed canopies, swags and informal shades,
particular products may consist of multiple fabric pieces on each
face side.

ISSUE:

     What is the country of origin of the subject 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 classifiable in various
subheadings of heading 6303, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for curtains (including
drapes) and interior blinds, curtain or bed valances.  The only
scenario in which the fabric comprising the good is formed solely
in one country is the case of the swags in Scenario II.  In this
situation there is neither a heading tape nor an interlining.  As
such, the country of origin of the swags, is the single country
in which the fabric making-process comprising the good occurs,
that is, Group A countries.  In the remaining scenarios, that is
for the lined curtains, informal shades, blinds, and bed
canopies, where there is either a heading tape alone or a heading
tape plus a liner, or the face fabrics are formed in two
different countries, the tariff shift rule is inapplicable.

     Paragraph (c)(3) states that "Where the country of origin of
a textile or apparel product cannot be determined under paragraph
(c)(1) or (2) of this section":

     (i) If the good was knit to shape, the country of origin of
the good is the single country,        territory, or insular
possession in which the good was knit; or

          (ii) Except for goods of heading 5609, 5807, 5811,
6213, 6214, 6301 through 6306, and          6308, and subheadings
6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was      
            not knit to shape and the good was wholly assembled
in a single country, territory, or                     insular
possession, the country of origin of the good is the country,
territory, or insular                   possession in which the
good was wholly assembled.

     As the subject merchandise is not knit, and heading 6303,
HTSUSA, is excepted under provision (ii), Section 102.21 (c)(3)
is inapplicable.

     Section 102.21 (c)(4) states, "Where the country of origin
of a textile or apparel product cannot be determined under
paragraph (c)(1), (2) or (3) of this section, the country of
origin of the good is the single country, territory or insular
possession in which the most important assembly or manufacturing
process occurred".   It is the opinion of this office that in all
of the scenarios you have described, the most important
manufacturing process occurs at the time of the fabric making. 
The fabric for this merchandise is sourced in more than one
country because either the face fabrics are sourced from
different countries and there is the presence of a heading tape
and/or interlining, or the face fabrics are sourced in a single
country but there is the presence of a heading tape and/or
interlining.  As no one fabric is more important than the other,
country of origin cannot be readily determined based on the
fabric making process.
     
     Paragraph (c)(5) states, "Where the country of origin of a
textile or apparel product cannot be determined under paragraph
(c)(1), (2), (3) or (4) of this section, the country of origin of
the good is the last country, territory or insular possession in
which an important assembly or manufacturing process occurred." 
Accordingly, in regard to the lined curtains, blinds and bed
canopies, in scenario I, where the face fabrics are formed in
different countries and there is the presence of both the heading
tape and the interlining, country of origin is conferred by the
last country in which an important manufacturing process
occurred, that is, Country B, where the fabric is cut and
processed, the heading tape and interlining are made and cut to
shape, and the product is assembled.  In the case of scenario II
for the same commodities, where the face fabrics are formed in a
single country and there is the presence of both the heading tape
and the interlining, country of origin is conferred by the last
country in which an important manufacturing process occurred,
that is, Country B, where the fabric is cut and processed, the
heading tape and interlining are made and cut to shape, and the
product is assembled.  In the event that no interlining is
present, but there is a heading tape, country of origin would
still be conferred by Country B.  This is because the heading
tape provides an important, if not vital function, to the overall
identity of the lined curtains, blinds and bed canopies.  That is
to say, without the heading tape, there would be no way to
properly hang the above named commodities. In the case of the
swags in scenario I, where the face fabrics are formed in
different countries, country of origin is conferred by the last
country in which an important manufacturing process occurred,
that is, Country B, where the fabric is cut and processed and the
product is assembled.  In the case of the informal shades in
scenario I, country of origin is conferred by the last country in
which an important manufacturing process occurred, that is,
Country B, where the fabric is cut and processed, the heading
tape and interlining are made and cut to shape, and the product
is assembled.  In the event that no interlining is present, but
there is a heading tape, country of origin would still be
conferred by Country B.  In the case of the informal shades in
scenario II, country of origin is conferred by the last country
in which an important manufacturing process occurred, that is
Country B, where the fabric is cut and processed, the heading
tape and interlining are made and cut to shape, and the product
is assembled.  In the event that no interlining is present, but
there is a heading tape, country of origin would still be
conferred by Country B. 

HOLDING:

     The country of origin of the lined curtains, blinds and
canopies, with or without the interlining, in scenario I, is
Country B.

     
     The country of origin of the lined curtains, blinds and
canopies, with or without the interlining, in scenario II, is
Country B.

     The country of origin of the swags in scenario I is Country
B.  The country of origin of the informal shades, with or without
the interlining, in scenario I, is Country B.

     The country of origin of the swags in scenario II is Group A
countries.  The country of origin of the informal shades, with or
without the interlining, in scenario II, 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