CLA-2-63:OT:RR:NC:N3:349
Mr. Robin A. Huff
JBL Trading LLC
43 West 33rd Street, Suite 603
New York, NY 10001
RE: The tariff classification of curtain panels from China
Dear Mr. Huff:
In your letters dated February 6, 2017 and February 27, 2017, you requested a tariff classification ruling. A sample of two curtain panels identified as “Solid Sheer Linen Curtains” was submitted with your second request. Our response was delayed due to Customs and Border Protection (CBP) laboratory testing. The sample was destroyed during testing.
The item,“Solid Sheer Linen Curtains,” is comprised of two curtain panels measuring approximately 38 inches in width X 84 inches in length. Each panel is hemmed on all four sides. The panels have a 4-inch wide top hem with six metal grommets used to hang the curtain from a curtain rod.
The results of the laboratory analysis indicate the curtains are made up from fabric comprised wholly of textured polyester filament yarns. The fabric is of plain weave construction, dyed a single uniform color and weighs 71.2 grams per square meter. As a result of the laboratory testing, it is determined the curtains are not made up from fabrics described in subheading 5407.61.11, 5407.61.21 or 5407.61.91, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the curtain panels will be 6303.92.2010, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Window curtains (including drapes) and window valances.” The rate of duty will be 11.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division