1.Seller

SHANGHAI TEXTILES IMP. & EXP. CORPORATION

27 ZHONGSHAN ROAD SHANGHAI, CHINA

CERTIFICATE OF ORIGIN

OF

THE PEOPLE’S REPUBLIC OF CHINA

2.Consignee

ABC.CORPORATION,OSAKA,JAPAN

3.Means of transport and route

FROM SHANGHAI PORT TO OSAKA, JAPAN.

BY VESSEL

4.For certifying authority use only

5.Item

number

6.Marks and numbers

ITOCHU

OSAKA

NO.1-800

7.Number and kind packages;

 description of goods

EIGHT HUNDRED (800) CARTONS OF 100% COTTON TOWEL

8.Origin

criterion

(see Notes over leaf)

“P”

9.Gorss weight or other quantity

8000PCS

10.Number and date of invoices

SH-25757 APR20, 2005

11.Declaration by the exporter

  The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in China and that they comply with the Rules of Origin of the people’s Republic of China.

     SHANGHAI MAY 2, 2005                                   

Place and date, signature and stamp of authorized signatory.

12.Certification

  It is hereby certificate that the declaration by the exporter is correct.

    SHANGHAI MAY 5, 2005                                         

Place and date, signature and stamp of certifying authority.