CLA-2 RR:TC:SM 560676 KSG
Mr. Michael Wu
Wondertex
Room 1005, No. 205
Section 1
Tung Hwa S. Road
Taipei, Taiwan
R.O.C.
RE: 19 CFR 102.21, 19 CFR 134.46
Dear Mr. Wu:
This is in response to your letter of September 26,
1997, asking if
imported fabric table cloths, fabric shower curtains, and
fabric window curtains can be marked "fabric made in Taiwan,
cut and sewn in China."
FACTS:
For the purposes of this ruling letter, we will assume
that the fabric for all the above goods is formed in Taiwan
and cut and sewn in China.
ISSUE:
Whether imported fabric table cloths, shower curtains,
and window curtains can be marked "fabric made in Taiwan,
cut and sewn in China."
LAW AND ANALYSIS:
Section 304 of the Tariff Act of 1930, as amended, 19
U.S.C. 1304, provides that, unless excepted, every article
of foreign origin (or its container) imported into the U.S.
shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or
its container) will permit, in such a manner as to indicate
to the ultimate purchaser in the U.S. the English name of
the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134),
implements the country of origin marking requirements and
exceptions of 19 U.S.C. 1304.
Section 334 of the Uruguay Round Agreements Act ("Section
334")provides new rules of origin for textiles and apparel
entered, or withdrawn from warehouse, for consumption, on
and after July 1, 1996. Section 102.21, Customs Regulations
(19 CFR 102.21) implements section 334. Pursuant to 19 CFR
102.21, 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 (c)(5)
(copy attached).
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
appears not to be wholly obtained or produced in a single
country, territory, or insular possession, 19 CFR
102.21(c)(1) 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."
Table cloths are classified in heading 6302, HTSUS, and both
window and shower curtains are classified in heading 6303,
HTSUS. Section 102.21(e) states that for goods classified
in headings 6301-6306, HTSUS, the country of origin is the
country, territory, or insular possession in which the
fabric comprising the good was formed by a fabric-making
process. Therefore, if the fabric was formed in Taiwan, the
country of origin of all the above products would be Taiwan.
Pursuant to 19 U.S.C. 1304, all the goods would have to be
marked to indicate that the country of origin is Taiwan.
You inquire whether the marking "Fabric made in Taiwan,
cut and sewn in China" would be acceptable for the fabric
window curtains, shower curtains, and table cloths. Section
134.46, Customs Regulations
(19 CFR 134.46), as amended, provides that in any case in
which the words "United States," or "American," the letters
"U.S.A.," any variation of such words or letters, or the
name of any city or location in the United States, or the
name of any foreign country or locality in which the article
was manufactured or produced appear on an imported article
or its container and those words, letters or names may
mislead or deceive the ultimate purchaser as to the actual
country of origin of the article, there shall appear legibly
and permanently in close proximity to such words, letters or
name, and in at least a comparable size, the name of the
country or origin preceded by "Made in," "Product of," or
other words of similar meaning.
We find that the marking "fabric made in Taiwan, cut
and sewn in China" may mislead or deceive the ultimate
purchaser as to the actual country of origin of the finished
good. The purpose of 19 CFR 134.46 is to prevent the
possibility of misleading or deceiving the ultimate
purchaser as to the actual origin of the imported article.
In this case, the country of origin of the goods would be
Taiwan. The marking you proposed would not be acceptable
because it merely indicates that the fabric- as opposed to
the finished good- is made in Taiwan. However, if you wish
to mark the goods "Made in Taiwan, cut and sewn in China",
the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46
would be satisfied.
HOLDING:
The marking "fabric made in Taiwan, cut and sewn in China"
would not satisfy the country of marking requirements set
forth in 19 U.S.C. 1304 and 19 CFR Part 134.
Sincerely,
John Durant, Director
Commercial Rulings Division