OT:RR:NC:N2:349
Ms. Mia An
Shanghai Sunnwin Industry Group Co., Ltd
No.17, Lane 688, Hengnan Road Shanghai 202200 China
RE: Country of origin determination for woven curtain; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. An:
This is in reply to your letter dated January 17, 2025, requesting a country of origin determination for a woven curtain, which will be imported into the United States. A sample of the curtain was not provided.
FACTS:
You state the item, “Sheer Window Curtain Panel White,” is comprised of 100 percent recycled non-textured polyester sheer woven fabric. It measures 60 X 84 inches. All four sides are hemmed. The panel features an interlining along the edges composed of 100 percent recycled polyester plain woven fabric. The curtain will be imported in two styles; one style includes hooks for hanging while, the other style includes eyelets. The panel will be sold at retail as a single panel.
The manufacturing operations for the woven curtain are as follows:
China
Panel fabric is woven, bleached, and dyed.
Interlining fabric is formed.
Fabric and interlining is shipped to Vietnam.
Vietnam
Fabric is cut and sewn into a window curtain panel.
Curtain panels are finished, folded, packaged and exported to the United States.
ISSUE:
What is the country of origin of the subject merchandise?
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as Congress’s expression of substantial transformation as it relates to textile and apparel products. Section 102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. 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. See 19 CFR 102.21(c).
Paragraph (c)(1) states, “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, “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,
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.
The curtain panel is classified under subheading 6303.92, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 6303.92 is included in the paragraph (e)(2) exception to the above tariff shift rule; therefore, Section 102.21(e)(2) must be considered. Section 102.21(e)(2), in pertinent part, states:
(2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22, 6302.29, 6302.53, 6302.59, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93, 6304.99, 9404.90.85 and 9404.90.95, except for goods classified under those headings or subheadings as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton:
(i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing;
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section...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 the curtain panel are not both dyed and printed, Section 102.21(e)(2)(i) is inapplicable. As the fabrics comprising the curtain panels are formed in a single country, that is, China, in accordance with Section 102.21(e)(2)(ii), the country of origin is conferred in China.
HOLDING:
The country of origin of the “Sheer Window Curtain Panel White” is China.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division