CLA-2-63:OT:RR:NC:N3:349
Ms. Silvia Hall
All Strong Industry Inc.
950 Raco Drive
Lawrencevelle, GA 30046
RE: The tariff classification and country of origin of a window shade; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Hall:
This is in reply to your letter dated August 19, 2020, requesting a country of origin determination for cellular window shades which will be imported into the United States. A sample was not provided.
FACTS:
The subject merchandise, described as a “Honeycomb Cellular Shade,” is a window shade assembled from 3 inch wide x 23 inch long strips of nonwoven polyester fabric formed from recycled polyethylene terephthalate (RPET). The strips are folded lengthwise and glued in succession to form a honeycomb pattern of 1½ inch single cells. The assembled shade is attached to 100 percent polyvinyl chloride (PVC) head and bottom-rails and packaged for retail sale with mounting brackets and hardware.
The manufacturing operations for the window shades are as follows:
Taiwan
cellular shade fabric is formed, assembled into cells and cut to width.
a metal spring to be incorporated into the cordless mechanism along with metal brackets and a plastic handle are manufactured.
fabric and components are exported to Vietnam.
Vietnam
head and bottom rails are manufactured.
cordless mechanism box and plastic components inside of box are manufactured.
cordless mechanism is assembled.
aluminum screws are manufactured.
hardware set is assembled.
retail packaging is manufactured.
finished shade is assembled, packed and shipped to the United States.
The “Honeycomb Cellular Shade” was described as a “Cordless Light Filtering Cellular Shade” under New York Ruling NY N306496 and determined to be classified under subheading 6303.92.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Other: Window shades and window blinds.”
ISSUE:
What is the country of origin of the subject merchandise?
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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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, “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, “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,
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 the fabric-making process.
Paragraph (e)(2) (19 C.F.R. § 102.21(e)(2)), states, in relevant part, as follows:
For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22, 6302.29, 6302.52, 6302.53, 6302.59, 6302.92, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93, 6304.99, 9404.90.85 and 9404.90.95, except for goods classified under those headings or subheadings as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton:
(i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing;
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, 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; or . . .
* * *
In this case, subparagraph (e)(2)(i) (19 C.F.R. § 102.21(e)(2)(i)) is inapplicable because the fabric for the shade was neither dyed nor printed. As such, we apply subparagraph (e)(2)(ii) (19 C.F.R. § 102.21(e)(2)(ii)). Paragraph (b)(2) (19 C.F.R. § 102.21(b)(2)) defines “fabric-making process” as “any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric.” According to the submitted ruling request, the nonwoven polyester cellular shade fabric formed from recycled polyethylene terephthalate (RPET) is made in Taiwan. Therefore, the country of origin of the subject “Honeycomb Cellular Shade” is Taiwan.
HOLDING:
The country of origin of the “Honeycomb Cellular Shade,” also referred to under classification ruling NY N306496 as a “Cordless Light Filtering Cellular Shade,” is Taiwan.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division