United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084126 - HQ 0084219 > HQ 0084148

Previous Ruling Next Ruling


HQ 084148


June 27, 1989

CLA-2 CO:R:C:G 084148 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 curtain swaggers 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 a curtain swagger and valances. Samples were submitted for examination.

FACTS:

The samples at issue, style numbers SW1 835, V 02 835, and V 14 835, are assembled in Haiti. SW1 835 is a curtain swagger made from a 100 percent polyester woven voile fabric, with a strip of 100 percent polyester knitted macrame across the diagonal edge of the swagger. V 02 835 is a valance made from the same fabrics as SW1 835, but the macrame is attached to the edge of the valance across its width. V 14 835 is similar to, but larger than, V 02 835.

According to your submissions, the uncut and unmarked fabric will be imported into Haiti on bolts where it will be cut and sewn together to form the finished curtain swaggers 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:

Country of origin is determined by the application of 19 CFR 12.130. 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 samples at issue are curtains and valances, they are 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. Since the macrame, which is knitted, gives the curtains their distinctiveness and is heavier than the voile fabric, which is woven, it is the macrame which gives the curtains their essential character. Therefore, the merchandise at issue is classified under the subheading for knitted or crocheted fabric.

HOLDING:

The samples at issue are 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,


Previous Ruling Next Ruling

See also: