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HQ 959274




June 20, 1996
CLA-2 RR:TC:TE 959274 jb

CATEGORY: CLASSIFICATION

Robert T. Stack, Esq.
Tompkins & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901

RE: Country of origin determination for custom-made lined curtains, informal shades, roman blinds, festoon blinds, swags, valances, and bed canopies; 19 CFR ?102.21(c)(2); tariff shift; 19 CFR ?102.21(c)(5); last country in which an important assembly or manufacturing process occurs

Dear Mr. Stack:

This is in reply to your letter dated May 23, 1996, on behalf of your client, Laura Ashley, Inc., requesting a country of origin determination for custom-made lined curtains, informal shades, roman blinds, festoon blinds, swags, valances, and bed canopies, which will be imported into the United States sometime on or after July 1, 1996. A sample of a lined curtain and a swag were submitted to this office for examination.

FACTS:

The subject merchandise consists of:

1. A traditional lined curtain featuring a heading tape at the top of the exterior face for the attachment of rods or hooks, and ordinarily will have 1-1/4 inch hems on the sides and bottoms, with customized options for end-to-end fabric available, whether or not the customer chooses ruffle treatments. The submitted sample lined curtain features one face which is printed and the other face in a coordinating color, and in traditional hemming. The combination of prints or solids on this good will vary as these products are special order goods. The faces of the lined curtains may be joined at the bottom edges, or on bottom and side edges. Lined curtains may also come with interlinings which provide stiffness or blockage of light;

2. Informal shades feature a heading tape, two coordinated face fabrics, ordinarily joined end-to-end, for use in a partly rolled up position. Informal shades may also come with interlinings which provide stiffness or blockage of light;

3. Festoon blinds feature a heading tape with an edge-to-edge finish, with or without piping and/or ruffles at the bottom edge, and ordinarily hemmed 1-1/4 inch at the sides. Festoon blinds may also come with interlinings which provide stiffness or blockage of light;

4. Roman blinds feature a heading tape and multiple pleated rolls on the interior face. Roman shades may also come with interlinings which provide stiffness or blockage of light;

5. Swags (and swags and tails) feature two coordinated fabrics, joined end-to-end. Swags and tails are assembled in a similar manner. The submitted sample swag is an informal swag, with one face printed and the other a solid color;

6. Valances feature a heading tape and are traditionally finished with 1-1/4 inch hems, with the customer having the option of end-to-end fabric attachment with or without piping and ruffles. Valances may also come with interlinings which provide stiffness or blockage of light;

7. Bed canopies feature a heading tape, and are generally ruffled with two face fabrics attached end-to-end at sides and 1-1/4 inch at the bottom. Bed canopies may also come with interlinings which provide stiffness or blockage of light.

Most of the lined curtains, blinds, informal shades, valances and canopies are hung by means of heading tape. There are different types of heading tape, depending on whether the curtain is designed for use with a curtain rod with rings or with hooks, and the products are imported both with and without this hardware. In some instances the same or contrasting curtain fabric is used to create ties through which the curtain rod is placed. The lined curtains, blinds, shades and canopies may also incorporate non-textile hardware for use in hanging the product. Some curtains, blinds, and bed canopies also have a textile string attached for use to draw the product aside.

The manufacturing operations are as follows:

LINED CURTAINS, BLINDS AND BED CANOPIES

Scenario I

Group A Countries (comprising of four different countries)

- face fabrics formed in two different countries.

Country B

- heading tape fabric and/or interlining are made; - fabrics are dyed and/or printed;
- fabric is finished;
- fabric, heading tape and/or interlining are cut to shape;
- products are assembled;
- products are finished and packaged.

Scenario II

Group A Countries (comprising of four different countries)

- face fabrics formed in a single country.

Country B

- heading tape fabric and/or interlining are made; - fabrics are dyed and/or printed;
- fabric is finished;
- fabric, heading tape and/or interlining are cut to shape;
- products are assembled;
- products are finished and packaged.

SWAGS AND INFORMAL SHADES

Scenario I

Group A countries (one of four countries)

- face fabrics formed in two different countries.

Country B

- heading tape and/or interlining (for informal shades) are made;
- fabrics are dyed and/or printed;
- fabric is finished;

- fabric and heading tape (for informal shades) are cut to shape;
- products are assembled;
- products are finished and packaged.

Scenario II

Group A countries (one of four countries)

- face fabrics formed in a single country.

Country B

- heading tape and/or interlining (for informal shades) are made;
- fabrics are dyed and/or printed;
- fabric is finished;
- fabric and heading tape (for informal shades) are cut to shape;
- products are assembled;
- products are finished and packaged.

* Depending on size, in both scenario I and II for the lined curtains, blinds, bed canopies, swags and informal shades, particular products may consist of multiple fabric pieces on each face side.

ISSUE:

What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act 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 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".

Paragraph (e) 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:"

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.

The subject merchandise is classifiable in various subheadings of heading 6303, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds, curtain or bed valances. The only scenario in which the fabric comprising the good is formed solely in one country is the case of the swags in Scenario II. In this situation there is neither a heading tape nor an interlining. As such, the country of origin of the swags, is the single country in which the fabric making-process comprising the good occurs, that is, Group A countries. In the remaining scenarios, that is for the lined curtains, informal shades, blinds, and bed canopies, where there is either a heading tape alone or a heading tape plus a liner, or the face fabrics are formed in two different countries, the tariff shift rule is inapplicable.

Paragraph (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, and heading 6303, HTSUSA, is excepted under 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". It is the opinion of this office that in all of the scenarios you have described, the most important manufacturing process occurs at the time of the fabric making. The fabric for this merchandise is sourced in more than one country because either the face fabrics are sourced from different countries and there is the presence of a heading tape and/or interlining, or the face fabrics are sourced in a single country but there is the presence of a heading tape and/or interlining. As no one fabric is more important than the other, country of origin cannot be readily determined based on the fabric making process.

Paragraph (c)(5) states, "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 regard to the lined curtains, blinds and bed canopies, in scenario I, where the face fabrics are formed in different countries and there is the presence of both the heading tape and the interlining, country of origin is conferred by the last country in which an important manufacturing process occurred, that is, Country B, where the fabric is cut and processed, the heading tape and interlining are made and cut to shape, and the product is assembled. In the case of scenario II for the same commodities, where the face fabrics are formed in a single country and there is the presence of both the heading tape and the interlining, country of origin is conferred by the last country in which an important manufacturing process occurred, that is, Country B, where the fabric is cut and processed, the heading tape and interlining are made and cut to shape, and the product is assembled. In the event that no interlining is present, but there is a heading tape, country of origin would still be conferred by Country B. This is because the heading tape provides an important, if not vital function, to the overall identity of the lined curtains, blinds and bed canopies. That is to say, without the heading tape, there would be no way to properly hang the above named commodities. In the case of the swags in scenario I, where the face fabrics are formed in different countries, country of origin is conferred by the last country in which an important manufacturing process occurred, that is, Country B, where the fabric is cut and processed and the product is assembled. In the case of the informal shades in scenario I, country of origin is conferred by the last country in which an important manufacturing process occurred, that is, Country B, where the fabric is cut and processed, the heading tape and interlining are made and cut to shape, and the product is assembled. In the event that no interlining is present, but there is a heading tape, country of origin would still be conferred by Country B. In the case of the informal shades in scenario II, country of origin is conferred by the last country in which an important manufacturing process occurred, that is Country B, where the fabric is cut and processed, the heading tape and interlining are made and cut to shape, and the product is assembled. In the event that no interlining is present, but there is a heading tape, country of origin would still be conferred by Country B.

HOLDING:

The country of origin of the lined curtains, blinds and canopies, with or without the interlining, in scenario I, is Country B.

The country of origin of the lined curtains, blinds and canopies, with or without the interlining, in scenario II, is Country B.

The country of origin of the swags in scenario I is Country B. The country of origin of the informal shades, with or without the interlining, in scenario I, is Country B.

The country of origin of the swags in scenario II is Group A countries. The country of origin of the informal shades, with or without the interlining, in scenario II, is Country B.

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 is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

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.

Sincerely,

John Durant, Director

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