HQ 087521: Country of origin for quota purposes for a shower curtain

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087521

                        November 15, 1990




CLA-2  CO:R:C:G   087521  CC

CATEGORY:  Classification

Mr. George Lin
Director
Asgard Design, Inc.
P.O. Box 24
Dover, N.J. 07802-0024

RE:  Country of origin for quota purposes for a shower curtain

Dear Mr. Lin:

     This letter is in response to your inquiry of July 9, 1990,
requesting a country of origin determination for a shower
curtain.  Samples were submitted for examination.

FACTS:

     According to your submissions, knitted and dyed fabric from
Taiwan will be sent on rolls to Hong Kong, where the fabric will
be cut to length and hemmed at the top and bottom.  Also in Hong
Kong, the fabric is slit in several places near the top where
hooks can be placed.  The finished shower curtain measures
approximately 72 inches by 72 inches.

     You state that it takes approximately 15 to 30 minutes to
make a shower curtain.  The value added to the article in Hong
Kong is approximately 25 to 30 percent of the original value.

ISSUE:

     What is the country of origin for quota purposes for the
submitted merchandise?

LAW AND ANALYSIS:

     Section 12.130 of the Customs Regulations (19 CFR 12.130)
provides that a textile product that is processed in more than
one country or territory shall be a product of that country or
territory where it last underwent a substantial transformation.
A textile product will be considered to have undergone a
substantial transformation if it has been transformed by means of
substantial manufacturing or processing operations into a new and
different article of commerce.

     Section 12.130(d)(2) of the Customs Regulations states that
in determining whether merchandise has been subjected to
substantial manufacturing or processing operations, the following
will be considered:

     (i) The physical change in the material or article as a
     result of the manufacturing or processing operations in each
     foreign territory or country, or insular possession of the
     U.S.

     (ii) The time involved in the manufacturing or processing
     operations in each foreign territory or country, or insular
     possession of the U.S.

     (iii) The complexity of the manufacturing or processing
     operations in each foreign territory or country, or insular
     possession of the U.S.

     (iv) The level or degree of skill and/or technology required
     in the manufacturing or processing operations in each
     foreign territory or country, or insular possession of the
     U.S.

     (v) The value added to the article or material in each
     foreign territory or country, or insular possession of the
     U.S., compared to its value when imported into the U.S.

     Based on your submissions, we do not believe that the
operations performed in Hong Kong to create the submitted shower
curtain are very complex.  In addition, the level of skill and
the value added in Hong Kong to create the curtain are relatively
low.  The processing operations done in Hong Kong consist
primarily of cutting fabric to length and hemming the top and
bottom of the curtain.  We do not believe the processing
operations used in Hong Kong to create this article are
substantial.  Thus the last substantial transformation of the
submitted merchandise occurs in Taiwan, where the fabric is made.










HOLDING:

     The country of origin for quota purposes for the merchandise
at issue 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
177.9(b)(1), Customs Regulations (19 CFR 177.9(b)(1)).  This
section states that a ruling letter is issued on the assumption
that all of the information furnished in connection with the
ruling request and incorporated in the ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect.  Should it subsequently be
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, it is
recommended that a new ruling request be submitted in accordance
with section 177.2, Customs Regulations (19 CFR 177.2).


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division