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NY L88480




November 22, 2005

CLA2-RR:NC:TA:349 L88480

CATEGORY: CLASSIFICATION

Mr. Brian J. White
Williams-Sonoma, Inc.
151 Union Street, 7th Floor
San Francisco, CA 94111

RE: Classification and country of origin determination for a window valance; 19 CFR 102.21(c)(2); tariff shift, 19 CFR 102.13(c)

Dear Mr. White:

This is in reply to your letter dated October 27, 2005 requesting a classification and country of origin determination for a window valance that will be imported into the United States.

FACTS:

The instant sample, identified as Development # SM06-609/ Palm Tree Window Valance, is a segment of a valance. The lined valance will made from 100 percent cotton woven fabrics. It will measure 18 x 22 inches. One side of the fabric contains palm tree appliqués and embroidery. The embroidery and appliqués constitute less than 7 percent of the total weight of the window valance. The manufacturing operations for the window valance are as follows:

TAIWAN:
-cotton face and lining fabrics are woven. -fabrics are shipped to China.

CHINA:
-cotton fabric for appliqués is formed.
-fabrics are cut to size and sewn to create the window valance. -window valance is appliquéd and embroidered. -window valance is packed and shipped.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the window valance will be 6303.91.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton window curtains (including drapes) and window valances. The rate of duty will be 10.3 percent ad valorem.

The window valance falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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

Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, 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 window valance is made up from fabric that was formed in more than one country (cotton fabric from China and cotton fabrics from Taiwan). As noted previously, the Chinese fabric used for the appliqué work weighs less than 7 percent of the total weight of the window valance. According to Section 102.13(c), which sets out the De Minimis rule, foreign components that do not undergo the change in tariff classification or satisfy the other applicable requirements of Section 102.21 are to be disregarded in determining the country of origin of the good if the total weight of those components is not more than 7 percent of the total weight of the good. Therefore, the cotton fabric from China used in the appliqué will be disregarded. As the fabrics comprising the window shade were formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement, country of origin of the window valance is conferred in Taiwan.

HOLDING:

The country of origin of the valance is Taiwan. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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