CLA-2 CO:R:C:G 084107 CC
F. Gordon Lee, Esquire
O'Connor & Hannan
1919 Pennsylvania Ave., N.W.
Suite 800
Washington, D.C. 20006-3483
RE: Classification and country of origin for curtains,
tiebacks, and valances
Dear Mr. Lee:
This ruling letter is in response to your inquiry of March
24, 1989, on behalf of Max Kahn Curtain Corp., requesting country
of origin and tariff classification determinations under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for curtains, tiebacks, and valances. A sample was
submitted for examination.
FACTS:
The sample at issue, style number PS 691, is assembled in
Haiti. It contains two curtains with two-tiered ruffles,
attached to a crimped, ruffled valance across the top of the
curtains. The bodies of the curtains, the ruffle on the valance,
and the top tier of the ruffles on the curtains and tiebacks are
made of a 100 percent polyester raschel knit fabric; the valance
and bottom tier of the ruffles are made of a 100 percent
polyester woven fabric.
According to your submissions, the unmarked and uncut fabric
will be imported into Haiti on bolts where it will be cut and
sewn together to form the finished curtains, tiebacks, and
valances. Sometimes the fabric will be of United States origin.
ISSUE:
What is the country of origin and the classification of the
merchandise at issue?
LAW AND ANALYSIS:
The country of origin of textiles and textile products is
determined by the application of Section 12.130 of the Customs
Regulations. In determining the country of origin of textile and
textile products which consist of materials produced or derived
from, or processed in, more than one country, the imported
article is considered to be a product of the country in which the
last substantial transformation took place. A substantial
transformation of a textile or a textile product is said to occur
if a commodity undergoes a transformation by means of substantial
manufacturing or processing into a new and different article of
commerce. Under 19 CFR 12.130(e), the cutting of fabric into
parts and the assembly of those parts into the complete article
will result in the processing country being considered the
country of origin. Since the fabric at issue is cut and sewn
into the finished article in Haiti and all other significant
operations are performed there, the country of origin is Haiti.
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6303, HTSUSA, provides for curtains (including drapes)
and interior blinds, curtain or bed valances. Since the sample
at issue contains curtains, tiebacks, and valances, it is
classified under this heading.
Because the merchandise at issue is composed of both knit
and woven fabric, the question which remains is whether it is
classified under the subheading for knit or crocheted curtains,
or instead, under the subheading for other curtains. GRI 6
provides that classification under subheadings is in accordance
with the terms of the subheadings and then, if necessary, in
accordance with GRI's 2 through 4, on the understanding that only
subheadings at the same level are comparable. GRI 2(b) provides
that the classification of goods consisting of more than one
material or substance shall be according to the principles of GRI
3. GRI 3(b) states that mixtures and composite goods consisting
of different materials, or made up of different components, shall
be classified as if they consisted of the material or component
which gives them their essential character.
Essential character is determined by considering several
factors, including the nature of the material or component, its
weight, value, bulk, or quantity, or its role in relation to the
use of the goods. The bodies of the curtains are made from knit
fabric. Thus, the merchandise at issue is composed primarily of
knit fabric, which gives the merchandise its essential character,
and is classified under the subheading for knitted or crocheted
fabric.
HOLDING:
The sample at issue is classified under subheading
6303.12.0000, HTSUSA, which provides for curtains (including
drapes) and interior blinds, curtain or bed valances, knitted or
crocheted, of synthetic fibers, textile category 666, and
dutiable at the rate of 12.8 percent ad valorem.
Due to the changeable nature of the statistical annotation
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.
The country of origin of the sample at issue is Haiti.
Sincerely,
John Durant, Director
Commercial Rulings Division