CLA-2-39:RR:NC:SP:221 K83975
Ms. Joyce E. Jones
American Pacific Enterprises
3910 Gantz Road, Suite A
Grove City, OH 43123
RE: The tariff classification of plastic and glass curtains from India, China and Pakistan.
Dear Ms. Jones:
In your letter dated March 9, 2004, you requested a tariff classification ruling.
Three samples were provided with your letter. The products are curtains for use in a home window or doorway. There are four styles: a plastic curtain, a bamboo curtain, a maize curtain and a glass beaded curtain. As you requested, the samples will be returned.
The applicable subheading for the plastic curtain will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…curtains and drapes. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the glass beaded curtain will be 7018.90.5000, HTS, which provides for glass beads…and articles thereof…other, other. The rate of duty will be 6.6 percent ad valorem.
Articles classifiable under subheading 3924.90.1010 or subheading 7018.90.5000, HTS, which are products of India or Pakistan may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
Additional information is required for us to classify the bamboo and maize curtains, as the submitted sample pieces do not appear to be actually made of bamboo or maize. Please resubmit the pictures and samples together with the specific identity of all components comprising each of these curtains. Where applicable, provide both the common and botanical name of the material, and the part of the plant from which it is obtained.
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 Joan Mazzola at 646-733-3023. If you have any questions regarding the additional information requested for the bamboo and maize curtains, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division