HQ 0084890 - Classification and country of origin for a curtain valance - United States International Trade Commision Rulings

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HQ 084890

March 5, 1990

CLA-2 CO:R:C:G 084890 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.92.0000

Mr. Steven L. Markowitz
President
Max Kahn Curtain Corporation
261 Fifth Avenue
New York, N.Y. 10016

RE: Classification and country of origin for a curtain valance

Dear Mr. Markowitz:

This letter is in response to your inquiry of June 20, 1989, requesting country of origin and tariff classification determinations for a curtain valance under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.

FACTS:

The sample at issue, style number V09-923, is assembled in Haiti. It consists of one ruffled rod pocket curtain valance, which is made of 100 percent polyester woven fabric. It measures approximately 12 inches by 57 inches.

According to your submissions, unmarked, uncut fabric of 100 percent woven polyester is imported on bolts into Haiti, where the fabric is cut to length and width to form the valance and ruffle components. The sides of the fabric to be used for the valance are hemmed. The edges of the ruffles are overlocked. One ruffle is attached to the bottom of the valance by folding the valance and sewing it to the ruffle with shirred stitching to create a ruffle drop. A second ruffle is sewn together with the folded top of the valance with shirred stitching. A pocket through which a curtain rod may be inserted is created by sewing across the ruffled top of the valance. The valance is then packaged.

ISSUE:

Whether the submitted merchandise is classifiable in Heading 6303, HTSUSA?

Whether the processing done in Haiti is sufficient to effect a substantial transformation for country of origin purposes for the submitted merchandise?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the HTSUSA 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 consists of a curtain valance, it is classified in this heading.

Country of Origin

Section 12.130 of the Customs Regulations (19 CFR 12.130) provides that a textile product that is processed in more than one country or territory shall be a product of that country or territory where it last underwent a substantial transformation. A textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce.

Section 12.130(d) of the Customs Regulations sets forth criteria in determining whether a substantial transformation of a textile product has taken place. This regulation states that these criteria are not exhaustive; one or any combination of criteria may be determinative, and additional factors may be considered.

Section 12.130(d)(2) of the regulations states that in determining whether merchandise has been subjected to substantial manufacturing or processing operations, the following factors will be considered in each country: the physical change in the material or article, the time involved in manufacturing or processing operations, the complexity of the operations, the level or degree of skill and/or technology required, and the value added to the article.

Processing of the submitted merchandise consists basically of the following operations: cutting fabric to length and width to form the valance and ruffles; hemming the sides of the valance; and sewing ruffles to the top and bottom of the valance. In applying the criteria for determining country of origin under 19 CFR 12.130, we believe that the processing operations performed in Haiti on the submitted merchandise are substantial. Therefore, the last substantial transformation for the submitted merchandise occurs in Haiti.

HOLDING:

The submitted merchandise is classified under subheading 6303.92.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds, curtain or bed valances, other, of synthetic fibers. The rate of duty is 12.8 percent ad valorem and the textile category is 666.

The country of origin of the submitted merchandise is Haiti.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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 designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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