CLA-2-39:RR:NC:SP:222 D85093
Ms. Joyce Jones
American Pacific Enterprises Inc.
3901 Gantz Road, Suite A
Grove City, OH 43123
RE: The tariff classification of a plastic shower curtain from China.
Dear Ms. Jones:
In your letter dated December 7, 1998, you requested a tariff classification ruling.
You have submitted a sample of a clear plastic shower curtain with decorations. This shower curtain is designed with several closed pockets of clear plastic over the entire area. Inside the closed pockets are decorations. The sample you submitted has decorative flowers of man-made fibers inserted in the closed pockets. Your letter of inquiry states that you plan to import four styles of this plastic shower curtain with decorations. The three additional styles with decorative inserts will include small painted wood fish, seashell designs and other items made of resin materials. The plastic shower curtain imparts the essential character of this product.
The sample is returned as you requested.
The applicable subheading for the plastic shower curtain with decorative inserts will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles and toilet articles, of plastics: other: curtains and drapes...and like furnishings, curtains and drapes. The rate of duty will be 3.3 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division