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DATE:
FILE: CLA-2-63:RR:NC:TP:349
A81978

TO: DIRECTOR, OFFICE OF REGULATIONS AND RULINGS HEADQUARTERS, U.S. CUSTOMS SERVICE

FROM: CHIEF, TEXTILE AND PLASTICS BRANCH
NATIONAL COMMODITY SPECIALIST DIVISION

SUBJECT: COUNTRY OF ORIGIN FOR A SHOWER CURTAIN UNDER THE NEW RULES OF ORIGIN TEXTILE AND APPAREL PRODUCTS.

In a letter dated March 27, 1996, Mr. William Ortiz of S.J. Stile Associates Ltd. on behalf of Allure Home Creations requested that this office rule upon the country of origin of a shower curtain under the new country of origin rules. The sample and file are attached. No specific request is made for classification advice.

The submitted sample is a shower curtain made of 100 percent polyester woven printed fabric. This shower curtain measures 70 x 72 inches and 12 tie strings are sewn to the top portion of the curtain. In the letter the inquirer states that rolls of fabric and the tie strings of Taiwan origin are shipped to China. In China the fabric is cut into shape and sewn into a finished curtain. The inquirer would like to know the country of origin of the shower curtain under the new country of origin rules as well as the applicable quota category for this item.

Section 102.21(e) of the Customs Regulations states in part..."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". Based on the above it is the opinion of this office the country of origin of the shower curtain is Taiwan where the fabric was formed.

Though Mr. Ortiz does not specifically request classification advice, we believe the shower curtain is classifiable under subheading 6303.92.2000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances; other of synthetic fibers: other. The applicable duty rate would be 12.5 percent ad valorem.

The shower curtain falls within textile category designation 666. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

If you have any further questions regarding this matter, please contact NIS John Hansen at 212-466-5854. Please send a copy of your reply to this office.

Robert Swierupski

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