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NY A85965





August 8, 1996

MAR-2 RR:NC:TP:349 A85965

CATEGORY: MARKING

Mr. William Ortiz
S. J. Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: THE COUNTRY OF ORIGIN MARKING OF A SHOWER CURTAIN

Dear Mr. Ortiz:

This is in response to your letter dated July 18, 1996, on behalf of Allure Home Creations, requesting a ruling on whether the proposed marking "Fabric Made in Taiwan, Further Processed in China" or "Made in Taiwan, Further Processed in China" is an acceptable country of origin marking for an imported shower curtain. A marked sample was not submitted with your letter for review.

The shower curtain is made from a 100 percent polyester fabric which is woven in Taiwan. The fabric is shipped to China where it is cut and sewn into a finished curtain. Following the country of origin rules for textile products set forth in Section 102.21, Customs Regulations (19 CFR Section 102.21), it was determined in Headquarters Ruling Letter (HQ) 959205 dated June 7, 1996 that the country of origin of this shower curtain is Taiwan.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The importer, Allure Home Creations, has proposed alternative marking because labelling the curtain "Made in Taiwan" has raised transshipment concerns in China. The proposed marking "Fabric Made in Taiwan, Further Processed in China" is not an acceptable country of origin marking for the finished curtain. The origin rules indicate that the country of origin of the finished shower curtain is Taiwan, where the fabric for the curtain is formed. The proposed marking "Fabric Made in Taiwan, Further Processed in China" only indicates that the fabric is of Taiwanese origin, not that the curtain is of Taiwanese origin as determined in HQ 959205. Since this proposed marking is in direct conflict with the origin determination made pursuant to Section 102.21, it does not satisfy the marking requirements of 19 U.S.C. 1304 and, thus, is not an acceptable country of origin marking for the finished shower curtain.

However, the proposed marking "Made in Taiwan, Further Processed in China" indicates that the country of origin of the finished shower curtain is Taiwan which is consistent with the origin rules for shower curtains under Section 102.21, Customs Regulations. The proposed marking "Made in Taiwan, Further Processed in China" will satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and would be an acceptable country of origin marking for the finished shower curtain.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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