OT:RR:NC:N2:349
Ms. Natalie Hanson
Textile Trade Solutions
2100 N. Scott St. #102
Arlington, VA 22209
RE: Classification and country of origin determination for blackout curtains; 19 CFR 102.21(c)(2); tariff
shift
Dear Ms. Hanson:
This is in reply to your letter dated June 18, 2025, sent on behalf of your client, VCNY Home, requesting a
classification and country of origin determination for blackout curtains which will be imported into the
United States. Samples were provided and were sent to the CBP Laboratory for laboratory analysis. During
the analysis, the samples were destroyed and will not be returned.
FACTS:
The subject merchandise consists of four blackout curtains, each with a different finish. A style/item number
has not yet been assigned to the curtains. All four curtains have an outer face of 100 percent polyester woven
fabric. Sample 1 has two layers of acrylic titanium dioxide (foam) applied to the back of the fabric. Sample
2 has one layer of acrylic titanium dioxide (foam) applied to the back of the fabric. Sample 3 has a layer of
thermoplastic polyurethane (TPU) applied to the back of the fabric and Sample 4 has a layer of acrylic
titanium dioxide (foam) and a layer of TPU applied to the back of the fabric. The finished curtains measure
30 × 84 inches, including the rod pocket at the top and the hemmed side and bottom edges. The CBP
laboratory analyses confirmed that, in all cases, the plastic material impregnated, coated, covered, laminated
to the fabric consists of a cellular plastic.
The manufacturing operations for the blackout curtains are as follows:
SAMPLES 1 (Face + 2 layers of foam) and 2 (Face + 1 layer of foam)
BANGLADESH:
Polyester fabric is woven and dyed.
Polyester fabric is shipped to Turkey in rolls.
TURKEY:
Polyester fabric is waterproofed and stain-proofed.
Adhesive is sprayed on the polyester fabric.
A layer of Acrylic Titanium Dioxide (foam) is applied to polyester fabric.
Foam coating is heat-cured.
A second layer of Acrylic Titanium Dioxide (foam) is applied. (Sample 1, only.)
The second coating is heat-cured. (Sample 1, only.)
Coated fabric is calendared.
Coated fabric is cut to size.
Panels are sewn (rod pocket, side/bottom hems).
Panels are folded, packaged, and boxed for export to the United States.
SAMPLE 3 (Face + 1 layer of TPU)
BANGLADESH:
Polyester fabric is woven and dyed.
Polyester fabric is shipped to Turkey.
TURKEY:
Adhesive is sprayed on the polyester fabric.
TPU film is bonded to polyester fabric.
Laminated polyester fabric is calendared.
Laminated polyester fabric is cut to size.
Panels are sewn (rod pocket, side/bottom hems).
Panels are folded, packaged, and boxed.
SAMPLE 4 (Face + 1 layer foam + 1 layer TPU)
BANGLADESH:
Polyester fabric is woven and dyed.
Polyester fabric is shipped to Turkey.
TURKEY:
Polyester fabric is waterproofed and stain proofed.
Adhesive is sprayed on polyester fabric.
Acrylic Titanium Dioxide (foam) layer applied and cured.
Black TPU film is bonded for blackout and insulation.
Coated and laminated fabric is calendared.
Coated and laminated fabric is cut to size.
Panels are sewn (rod pocket, side/bottom hems).
Panels are folded, packaged, and boxed.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the four curtains will be 6303.92.2010, Harmonized Tariff Schedule of the
United States (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 general rate of duty will be 11.3 percent ad valorem.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on
December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs
laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or
withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section
102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin
of a textile or apparel product shall be determined by the sequential application of the general rules set forth
in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c).
Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory,
or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not
wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section
102.21 is inapplicable.
Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or
insular possession in which each of the foreign materials incorporated in that good underwent an applicable
change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of
this section:”
Paragraph (e) in pertinent part states,
The following rules shall apply for purposes of determining the country of origin of a textile or
apparel product under paragraph (c)(2) of this section:
HTSUS Tariff shift and/or other requirements
6301 - 6306 Except for goods of heading 6302 through 6304 provided for in paragraph
(e)(2) of this section, the country of origin of a good classifiable under
heading 6301 through 6306 is the country, territory, or insular possession in
which the fabric comprising the good was formed by a fabric-making
process.
Paragraph (e)(2), in pertinent part, states,
(2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22,
6302.29, 6302.53, 6302.59, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93, 6304.99,
9404.90.85 and 9404.90.95, except for goods classified under those headings or subheadings as of
cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton:
(i) The country of origin of the good is the country, territory, or insular possession in which the fabric
comprising the good was both dyed and printed when accompanied by two or more of the following
finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening,
weighting, permanent embossing, or moireing;
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, except for
goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component
parts, the country of origin is the country, territory, or insular possession in which the fabric
comprising the good was formed by a fabric-making process; or
The “fabric-making process” is defined in 19 CFR 102.21(b)(2) as “any manufacturing operation that begins
with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a
textile fabric.”
While paragraph (e)(2) applies to subheading 6303.92, HTSUS, subparagraph (e)(2)(i) is inapplicable
because the fabric for the curtain is not both dyed and printed in a single country, territory or insular
possession. As such, we apply subparagraph (e)(2)(ii). According to the submitted ruling request, the
polyester curtain fabric is formed by the fabric-making process in Bangladesh. Therefore, the country of
origin of the subject curtains is Bangladesh.
HOLDING:
The subject curtain panels are classified under subheading 6303.92.2010, HTSUS. The country of origin of
the curtain panels is Bangladesh pursuant to 19 CFR 102.21(c)(2) and subparagraph (e)(2)(ii).
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division