CLA-2-RR:NC:TA:349 C86174
Mr. Michael A. Pipitone
John F. Kilroy Co., Inc.
JFK International Airport
Cargo Bldg. 80, Suite 227
Jamaica, NY 11430-1718
RE: Classification and country of origin determination for curtain
panels; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Pipitone:
This is in reply to your letter dated April 2, 1998, on behalf
of Editex Home Curtain Corp., requesting a classification and
country of origin determination for curtain panels which will be
imported into the United States.
FACTS:
The subject merchandise consists of finished curtain panels.
You have submitted a sample of an appliqued and embroidered curtain
panel made from synthetic fibers in a plain voile construction.
The curtains will be imported in various sizes and the top edge
will be finished with a hem that contains a rod pocket. The
manufacturing operations for the curtain panels are as follows:
Turkey:
-fabric is woven.
China:
-fabric is appliqued and embroidered.
Turkey:
-appliqued and embroidered fabric is cut into panels.
-panels are hemmed, finished and packaged.
ISSUE:
What are the classification and country of origin of the
subject merchandise?
CLASSIFICATION:
The applicable subheading for the curtain panels 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 12.2 percent ad valorem.
The curtain panels fall 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entered, or withdrawn from warehouse, for consumption, on and after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 curtain panels was formed in a single
country, that is, Turkey, as per the terms of the tariff shift
requirement, country of origin is conferred in Turkey.
HOLDING:
The subject curtain panels are 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 curtain panels is Turkey. Based
upon international textile trade agreements products of Turkey
classified in the above subheading are not subject to quota and do
not require 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,
Robert B. Swierupski
Director
National Commodity
Specialist Division