CLA-2 CO:R:C:T 953343 CAB
Ms. Ann M. Williams
A.N. Derringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: Modification of HRL 085549, dated November 21, 1989
Dear Ms. Williams:
This letter is in reference to Headquarters Ruling Letter
(HRL) 085549, dated November 21, 1989, issued to you from this
office, regarding curtain fabric. Since the issuance of that
ruling, Customs believes a modification of the ruling is
appropriate. Accordingly, this ruling modifies HRL 085549.
HRL 085549 concerned the classification of a 100 percent
woven, semi-transparent polyester fabric, imported in 30 to 60
yard rolls, 88.5 inches and 99.5 inches wide. The curtain fabric
had been cut to length, had no lines of demarcation, rod pockets,
or side hems, and it contained a Cornelli hem. A Cornelli hem is
formed by folding one edge of the fabric upon itself and
stitching in a decorative pattern. In HRL 085549, Customs
determined that the curtain fabric was classifiable under
subheading 6307.90.9050, HTSUSA, which provides for other made up
After further review, concerning the classification of
curtain fabric that has been cut to length, hemmed, and requires
minor processing to be transformed into a finished curtain,
Customs has modified its views on the applicable classification.
In HRL 952650, dated June 8, 1993, copy enclosed, Customs
concluded that curtain fabric that had been cut to length,
scalloped, hemmed, and embroidered with a decorative pattern was
suitable for conversion into a finished curtain by a minor
operation. The processing (cutting to length and hemming)
involved had dedicated the material for use as a finished
curtain. In this instance, the material in question has also
been cut to length and hemmed in a decorative pattern. This
processing has rendered the fabric commercially unsuitable for
use as anything except a curtain. Also, the fabric needs minor
additional processing to be transformed into a finished curtain.
Consequently, the fabric in question is properly classifiable
under Heading 6303, HTSUSA, which provides for curtains.
Based on the foregoing, the merchandise at issue is properly
classifiable under subheading 6303.92.0000 HTSUSA, which provides
for curtains (including drapes) and interior blinds, curtain or
bed valences. The applicable rate of duty is 12.8 percent ad
valorem, and the textile restraint category is 666.
This notice to you should be considered a modification of
HRL 085549 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 085549 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions of merchandise of this type, HRL 085549 will
not be valid precedent.
John Durant, Director
Commercial Rulings Division