CLA 2-RR:NC:N3:349 M86828
Ramnarayan Aiyer
Neville Peterson LLP
17 State Street – 19th Floor
New York, NY 10004
RE: Classification and country of origin determination for window shades; 19 CFR 102.21(c)(5) ); last country where an important assembly or manufacturing process occurred
Dear Mr. Aiyer:
This is in reply to your letter dated September 14, 2006 requesting a classification and country of origin determination for window shades, which will be imported into the United States. This request is being made on behalf of Phase II Home Fashions, Inc.
FACTS:
You will be importing roman window shades. A sample of a window shade was submitted with your request. The window shades are custom made and each shade will contain a face fabric, and a reverse fabric. The face fabric will be made from various woven fabrics or fabric blends that include 100 percent polyester, 100 percent cotton, 100 percent silk, 100 percent linen, 73 percent rayon and 27 percent acetate and 52 percent cotton and 48 percent polyester. The reverse fabric will be made from 70 percent polyester and 30 percent cotton woven coated fabric. The shades will vary in size from 24 to 96 inches in width by 24 to 96 inches in length. They will be imported with mounting brackets and hardware. Through the use of rings and inserted bars the pull cord draws up and folds the fabric shade. The face fabric provides the essential character of the shades. The manufacturing operations for the window shades are as follows:
TAIWAN, INDIA, RUSSIA or the UNITED STATES:
-face fabrics are woven and finished.
-fabrics are sent to Mexico
CHINA or THAILAND:
-reverse fabric is woven and finished.
-fabric is shipped to Mexico.
MEXICO:
-face and reverse fabrics are cut to size and shape
-fabrics, rings, cords, bars, wooden head rail, mechanism, etc. are
assembled to form the shades.
-shades are packaged and shipped.
As the shades are custom made there will be numerous combinations of face and reverse fabrics. In all combinations, since the reverse fabric is made in different countries from the face, there will never be a version when the face and reverse fabrics are made in the same country.
ISSUE:
What are the classification and country of origin for the subject merchandise?
CLASSIFICATION:
The applicable subheading for the cotton or chief weight cotton shades will be 6303.91.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton… other. The general rate of duty will be 10.3 percent ad valorem.
The applicable subheading for the polyester shades will be 6303.92.2030, HTSUS, which provides for curtains (including drapes) and interior blinds; curtains or bed valances: other: of synthetic fibers: other… window shades and window blinds. The general rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the rayon and acetate blended shades will be 6303.99.0010, HTSUS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of other textile materials… of artificial fibers. The general rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the silk shades will be 6303.99.0030, HTSUS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of other textile materials… other: containing 85 percent or more by weight of silk or silk waste. The general rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the linen shades will be 6303.99.0060, HTSUS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of other textile materials… other: other. The general rate of duty will be 11.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided 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 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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 of the foreign materials 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) in pertinent part 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":
HTSUS Tariff shift and/or other requirements
6301-6306 Except for goods of heading 6302 through 6304
provided for in paragraph (e)(2) of this section, 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.
Subheading 6303.92 and 6303.99 are included in the paragraph (e)(2) exception to the above tariff shift rule. Paragraph (e)(2)(i) is not applicable as the fabric comprising the window shades is not dyed or printed. Paragraph (e)(2)(ii) states that “If the country of origin cannot be determined under (i) above, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, 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.” As the fabrics comprising all of the various combinations of window shades are not formed in a single country, Section 102.21(c)(2) is inapplicable.
Section 102.21(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 to shape, and heading 6303, HTSUS, is excepted from 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". As the fabrics for the instant window shades are sourced in more that one country, a single country of origin determination cannot be made based on Section 102.21(c)(4).
Paragraph (c)(5) states that "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 the case of the subject window shades, the country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Mexico.
HOLDING:
The country of origin of the various combinations of roman window shades is Mexico.
The polyester and rayon/acetate window shades fall within textile category 666. The cotton shades fall within textile category designation 369 and the linen shades fall within category designation 899. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division