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HQ 084107


June 27, 1989

CLA-2 CO:R:C:G 084107 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.12.0000

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,


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