CLA-2 CO:R:C:T 952650 CAB
Mr. Eddy Hallak
24 Seaview Boulevard
Port Washington, NY 11050
RE: Classification of curtain fabric; embroidered piece goods;
Note 7(c), Section XI; Note 8, Section XI; "made up"; material;
article; Heading 5810; Heading 6307; Heading 6303
Dear Mr. Hallak:
This letter is in response to your inquiry requesting a
tariff classification for curtain fabric under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample was submitted for examination.
The submitted sample is a five foot long piece of woven
polyester fabric, cut from piece goods 114 inches wide. The top
edge of the curtain material has a woven selvage, while the
bottom edge has been embroidered and cut into a scalloped
pattern. The embroidery is in the form of two one-foot wide and
two four-inch wide lace-like patterns which run the length of the
fabric. In addition to being an adornment, the embroidery also
prevents fraying of the cut edge of the fabric.
Whether the curtain fabric is classifiable as embroidered
piece goods under Heading 5810, HTSUSA, an unfinished curtain
under Heading 6303, HTSUSA, or as an other made up article under
Heading 6307, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
The article in question is potentially classifiable in three
distinct headings. These competing headings are Heading 6303,
HTSUSA, Heading 6307, HTSUSA, and Heading 5810, HTSUSA.
Heading 6307, HTSUSA, is your suggested classification for
the merchandise in question. The wording of the heading requires
that merchandise, to be classifiable thereunder, (1) not be
classifiable elsewhere; (2) be "made up" within the terms of Note
7, Section XI, HTSUSA; and (3) be an article (as opposed to being
Note 7, Section XI, HTSUSA, states the following:
For the purposes of this section, the expression "made up"
* * *
(c) Hemmed or with rolled edges, or with a knotted fringe
at any of the edges, but excluding fabrics the cut edges of
which have been prevented from unraveling by whipping or by
other simple means;
* * *
In order for the curtain fabric to be considered "made up"
and in accordance with Note 7(c), Section XI, HTSUSA, it must
contain a hem that is necessary for its intended use. You
contend that the instant article contains rows of embroidery and
a scalloped hem, and therefore, should be considered "made up".
Fairchild's Dictionary of Home Furnishings (1974) defines a
traditional hem as a finished edge or border, made by folding
back a piece of fabric, and sewing it down. The raw edge or
selvage of the article in question has not been folded and
stitched. This fact will not preclude the instant article from
being considered hemmed. In Coraggio v. United States, 12 CIT
143 (1988), the court was confronted with the issue of whether
fabric that was intended for use as a curtain could be considered
hemmed if it contained a nontraditional Continental hem. The
court stated, in relevant part:
The Continental hem is constructed by doubling the warp
threads in the bottom sixteen to twenty-four inches of the
fabric by use of a second warp beam. Thicker yarn is
sometimes used for the purpose of constructing the hem.
Thus, the Continental hem is not a hem in the traditional
sense...But it functions as a hem for drapery purposes, by
preventing unraveling, adding aesthetic beauty and ensuring
straight drapery hanging.
Therefore, in accordance with the rationale used in
Coraggio, the instant sample can be considered hemmed. The hem
on the fabric must also be necessary for its intended use to be
considered "made up". See HRL 083862 of June 12, 1989, which
stated that the hem in the umbrella fabric serves only to prevent
the material from unraveling and does not dedicate the material
to a specific purpose and therefore, it could not be considered a
"made up" article. See also, HRL 083013 of March 20, 1989, which
determined that the sheeting material was hemmed along its entire
length for a specific utilitarian purpose and the hemming was
necessary for the intended use of the merchandise, therefore, the
sheeting was found to be an article rather than a material.
As was the case in Coraggio, the drapery fabric in question
contains a hem that prevents the raw edges from unraveling, adds
adornment, and allows the finished drapery to hang correctly.
Thus, the submitted sample is "made up" within the terms of Note
7, Section XI, HTSUSA. Despite the fact that the submitted
sample qualifies under Note 7(c) as "made up", it still must meet
the other two criteria expressed in Heading 6307, HTSUSA, to be
classifiable thereunder. Therefore, to be classifiable under
Heading 6307, HTSUSA, the submitted sample must be considered an
"article". The instant sample does not meet this requirement as
it is in the material form. Finally, the submitted sample is
more specifically provided for elsewhere in the tariff, so it
fails to meet the other criteria necessary for classification
under Heading 6307, HTSUSA.
Heading 5810, HTSUSA, provides for embroidery in the piece,
in strips or in motifs. Note 8, Section XI, HTSUSA, maintains
except where the context otherwise requires, Chapters 56 to 60 do
not apply to goods made up within the meaning of Note 7 above.
As the merchandise in question is considered made up within the
meaning of Note 7(c), Section XI, HTSUSA, it can not be properly
classifiable under Heading 5810, HTSUSA.
Heading 6303, HTSUSA, which provides for curtains (including
drapes) and interior blinds, curtain or bed valances. The
Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN), although not legally binding, are the
official interpretation of the tariff at the international level.
The EN to Heading 6303, HTSUSA, state, in pertinent part:
(1) Curtains (including drapes) which are used, for
example, inside windows...The expression "curtains" covers
lightweight and transparent or semitransparent articles and
articles made of thick fabrics.
* * *
The heading also covers material in the length so processed
after weaving that it is clearly suitable for conversion, by
a minor operation, into finished articles of this heading
(e.g., fabric in the length to one edge of which has been
added a frilled border and which, by simply cutting to
required lengths and hemming is converted into curtains).
The submitted material which has been cut to length,
scalloped hemmed, and embroidered with a decorative pattern has
undergone substantial processing. These manufacturing operations
have dedicated the material for use as a curtain. It is clear
that the material requires minor additional processing for
conversion into a finished curtain. Therefore, the material in
question is properly classifiable under Heading 6303, HTSUSA, as
You assert that the submitted sample is akin to the drapery
fabric at issue in (HRL) 085549 dated November 21, 1989. The
curtain fabric at issue in HRL 085549 had been cut to length, had
no lines of demarcation, rod pockets, or side hems, and it
contained a Cornelli hem. This Cornelli hem was formed by
folding one edge of the fabric back upon itself and stitching it
in a decorative pattern. Customs determined that the curtain
fabric was a made up article and classifiable under Heading 6307,
It is important to note that HRL 085549 was issued in 1989
when the HTSUSA was still in its infancy. In light of the
experience gained since the inception of the Harmonized System,
Customs has sometimes found it necessary to modify certain
rulings issued during this period. After reassessing HRL 085549,
Customs believes modification of the ruling is appropriate in
light of the EN to Heading 6303, HTSUSA. As stated above the
curtain fabric therein had been hemmed and cut to length. This
fabric required minor processing for conversion into a finished
drapery. Thus, the fabric therein is also properly classifiable
under Heading 6303, HTSUSA.
Based on the foregoing, the submitted sample is classifiable
under subheading 6303.92.0000, HTSUSA, which is the provision for
curtains (including drapes) and interior blinds, curtain or bed
valances. The applicable rate of duty is 12.8 percent ad valorem
and the textile restraint category is 666.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
John Durant, Director
Commercial Rulings Division