CLA-2-RR:NC:TA:349 B83674
Ms. Emmy Tan
Vertex International of America, Inc.
620 Tinton Avenue
Building B, 2nd Floor
Tinton Falls, NJ 07724-3292
RE: Classification and country of origin determination for fabric
roller shades; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Tan:
This is in reply to your letter dated March 18, 1997,
requesting a classification and country of origin determination for
fabric roller shades which will be imported into the United States.
FACTS:
The subject merchandise consists of a textile roller window
shade. You have submitted a swatch of the fabric that will be used
to make the shade. The fabric is made of a woven blend of 50
percent cotton and 50 percent polyester fiber that has been coated
on one side with an acrylic plastic. Please note that even a
slight change in the fiber content of this 50-50 blended fabric may
result in a change in classification as well as visa and quota
requirements. The shade will be imported in various sizes and the
bottom edge will be finished with either a plain hem or with
different fabric trimmings. The fabric is attached to a roller.
The roller mechanism is contained in the end caps of the roller.
The manufacturing operations for the window shade are as
follows:
Taiwan:
-fabric is woven.
-fabric is coated.
-trimmings are made.
China:
-fabric and trim are cut.
-shade is assembled.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the fabric roller shade will
be 6303.92.2000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for curtains (including
drapes) and interior blinds; curtain or bed valances: other: of
synthetic fibers: other. The rate of duty will be 12.4 percent
ad valorem.
The fabric roller shade falls within textile category
designation 666. The designated textile and apparel categories
may be subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act. Section 334 of that Act (codified
at 19 U.S.C. 3592) 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 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 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.
As the fabric comprising the roller shade was formed in a single
country, that is, Taiwan, as per the terms of the tariff shift
requirement, country of origin is conferred in Taiwan.
HOLDING:
The subject fabric roller shade is classified in subheading
6303.92.2000, HTSUSA, which provides for curtains (including
drapes) and interior blinds, of synthetic fibers.
The country of origin of the fabric roller shade is Taiwan.
Based upon international textile trade agreements products of
Taiwan are subject to quota and the requirement of a visa.
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 212-466-5854.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division