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NY N016123




August 31, 2007

CLA2-RR:NC:TA:349

CATEGORY: CLASSIFICATION

Ms. Megan Curtis
International Development Systems, Inc.
2100 L Street NW, Suite 210
Washington, DC 20037

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

Dear Ms. Curtis:

This is in reply to your letter dated August 16, 2007 requesting a classification and country of origin determination for a window shade which will be imported into the United States. The request is made on behalf of Whole Space Industries.

FACTS:

The subject merchandise consists of a roller window shade. A sample of the shade was submitted with your request. It will be imported with mounting brackets and hardware. The shade is made from a 63 percent polyester, 23 percent vinyl and 14 percent olefin woven fabric. The manufacturing operations for the window shade are as follows:

UNITED STATES:
-polyester, vinyl and olefin fabric is woven. -fabric is shipped to China.

CHINA:
-fabric is cut to size.
-plastic and aluminum parts are formed.
-fabric, cords, mechanisms, etc. are assembled to form the shade. -shade is packaged and shipped.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the window shade will be 6303.92.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds; curtains or bed valances: other: of synthetic fibers: other window shades and window blinds. The duty rate will be 11.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The window shade falls within textile category designation 666. 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:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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 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.

Subheading 6303.92 is included in the paragraph (e)(2) exception to the above tariff shift rule. Paragraph (e)(2)(i) is not applicable as the fabric comprising the window shade is not dyed and printed. Paragraph (e)(2)(ii) states that “If the country of origin cannot be determined under (i) above, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin 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 window shade was formed in a single country, that is, the United States, as per the terms of the tariff shift requirement, country of origin is conferred in the United States.

In previous rulings where the country of origin was determined to be the United States, we would make note of Section 12.130(c), Customs Regulations, T.D. 90-17 and T.D. 00-44. We would have then concluded that the country of origin of the window shade for marking purposes was the United States and that for duty and quota purposes (quantitative restrictions) the shades would be considered a product of China.

However, the Interim Regulations published in the Federal Register on October 5, 2005 (70 FR 58009) consolidated the regulations relating to the country of origin of textile and apparel products. One part of that consolidation was the removal of Sections 12.130, 12.131 and 12.132 of the Customs Regulations. Section 102.21, Customs Regulations (19 C.F.R. 102.21), states that “except as otherwise provided for by statute, the provisions of this section shall control the determination of the country of origin of imported textile and apparel products for the purposes of the Customs laws and the administration of quantitative restrictions.” With the removal of Section 12.130, the administration of quantitative restrictions will be based on the origin determinations made under Section 102.21.

Although Section 12.130 was removed, Subchapter II, Note 2(a) to Chapter 98, HTSUS, is still in effect. That Note states in part that “any product of the United States which is returned after having been advanced in value or improved in condition abroad by any process of manufacture or other means, or any imported article which has been assembled abroad in whole or in part of products of the United States, shall be treated for the purposes of this Act as a foreign article, and, if subject to a duty which is wholly or partly ad valorem, shall be dutiable, except as otherwise prescribed in this part, on its full value determined in accordance with section 402 of the Tariff Act of 1930, as amended.” Therefore, in accordance with Subchapter II, Note 2(a) to Chapter 98, HTSUS, and Section 102.21(c)(2), the country of origin of the window shade for marking and the purposes of quantitative restrictions is the United States. For duty purposes the window shade is subject to the general rate of duty noted previously.

As the origin of the shade for the purposes of marking has been determined to be the United States, the shade is not required to be marked as a foreign article for purposes of 19 U.S.C. 1304. However, separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. For more information on the applicability of the requirements under the Textile Fiber Products Identification Act (TFPIA), you should contact the Federal Trade Commission, Textile Program, Division of Enforcement, Bureau of Consumer Protection, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580.

HOLDING:

The country of origin of the window shade for quantitative restrictions and marking purposes is the United States. The window shade is subject to the general rate of duty noted previously.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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