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HQ 085050


June 4, 1990

CLA-2 CO:R:C:G 085050 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.12.0000, 6303.92.0000, 9404.90.9040

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

RE: Classification and country of origin for curtains, tiebacks, and a bedspread

Dear Mr. Markowitz:

This ruling letter is in response to your inquiries of June 14, 1989, requesting country of origin and tariff classification determinations for curtains and a bedspread under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination.

FACTS:

Descriptions

The merchandise includes four styles of curtains and one style of bedspreads. Style PS-934 consists of two ruffled rod pocket priscilla curtains and two matching tiebacks. This merchandise is made of the same 100 percent polyester knit fabric.

Style PS-507 includes two rod pocket priscilla curtains with lace-trimmed ruffles, and two matching tiebacks. This merchandise is composed of the same 100 percent polyester knit fabric.

Style PS-702 includes a ruffled rod pocket priscilla with an attached balloon valance, which consists of two curtains attached at the header, and two matching tiebacks. This merchandise is made of the same 100 percent polyester knit fabric.

Style PT1-650 consists of two rod pocket curtains and two tiebacks. This merchandise is made of the same 100 percent polyester woven fabric.

Style BS2-934 is a bedspread consisting of three layers of fabric quilted together and a half ruffle drop. The top layer and the ruffle are made of 100 percent polyester knit fabric. The filling consists of 100 percent polyester fiberfill, and the backing is made of 100 percent polyester warp knit tricot.

Processing and Assembly

According to your submissions, for style PS-934, unmarked, uncut fabric of 100 percent knit polyester is imported on bolts into Haiti. There the fabric is cut to length and width to create the bodies of the curtains, headers, tiebacks, and ruffles. Each header is folded and a pocket through which a curtain rod may be inserted is created by sewing across it. A header is sewn at the top of each curtain body, and a ruffle is sewn to the seams which join the curtain body and header, creating a valance. Ruffles are also sewn to the tiebacks, and along one side edge and the bottom of each curtain body. One side edge of each curtain body, which has not been cut and to which no ruffle is attached, is not hemmed or overlocked. Plastic rings are attached to the tiebacks. The articles are then packaged together.

For style PS-507, unmarked, uncut fabric of 100 percent polyester raschel knit and 100 percent polyester raschel knit lace trim is imported on separate bolts into Haiti. There the knit fabric is cut to length and width to form the bodies of the curtains, headers, ruffles and tiebacks. Lace knit trim is sewn to one edge of the ruffles, which are sewn to the tiebacks, and one side and the bottom of the curtains. One side edge of each curtain, which has not been cut and to which no ruffle is attached, is not hemmed or overlocked. Each header is folded and a pocket through which a curtain rod may be inserted is created by sewing across it. A header is sewn at the top of each curtain, and a ruffle is attached to each seam which joins a curtain and header, creating a valance. Plastic rings are attached to the tiebacks. The articles are then packaged together.

For style PS-702, unmarked, uncut fabric of 100 percent knit polyester is imported into Haiti on separate bolts. There the fabric is cut to length and width to create the curtain, header, ruffle, valance, and tieback components. The header is folded and a pocket through which a curtain rod may be inserted is created by sewing across it. The header is sewn at the top of the curtains. A ruffle is sewn to the valance, which is sewn to the seams which join the curtains and header. Ruffles are also sewn to the tiebacks, and along one side edge and the bottom of each curtain body. The outer side edge of each curtain body is hemmed. Plastic rings are attached to the tiebacks. The articles are then packaged together.

For style PT1-650, unmarked, uncut 100 percent polyester woven fabric is imported on bolts into Haiti. The fabric is cut to length and width to form the bodies of the curtains, headers, tiebacks and ruffles. The curtains are hemmed along the sides and bottom. Each header is folded and a pocket through which a curtain rod may be inserted is created by sewing across it. Each header is sewn together with each curtain body so that a portion of the header extends beyond the width of the curtain panel. The edges of the ruffles are sewn with shirttail hems. A ruffle is then attached to the seam which joins the header and curtain panel, with shirred stitching, creating a valance. Ruffles are also sewn to the tiebacks, and plastic rings are attached to the tiebacks. The articles are then packaged together.

For style BS2-934, unmarked, uncut fabric of 100 percent knit polyester, fiberfill, and backing are imported into Haiti on separate bolts. There the three types of fabric are layered and sewn together by a quilting machine and then are cut to length and width to form the body of the bedspread. The sides of the bedspread are sewn by overlocking, and the top edge is hemmed. Identical knit fabric to be used for the dust ruffle is cut to length and width and hemmed with a shirttail hem. The ruffle is then attached to three sides of the bedspread by shirred stitching, creating a dust ruffle. The bedspread is then packaged.

ISSUE:

Whether the submitted curtains are classifiable in Heading 6303, HTSUSA?

Whether the submitted bedspread is classifiable in Heading 6304, HTSUSA, or in Heading 9404, 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: Curtains and Tiebacks

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. Therefore, the curtains are classifiable in Heading 6303.

Heading 6304, HTSUSA, provides for other furnishing articles. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state that this heading covers furnishing articles of textile materials and includes curtain loops. Thus, according to the Explanatory Notes, the submitted curtain tiebacks are the kind of article provided for in Heading 6304, and they are classifiable in this heading.

Although the curtains and tiebacks are classifiable in different headings, they are imported in a common packing and, therefore, are subject to classification in accordance with the principles of GRI 3. GRI 3 provides for classification of goods that are, prima facie, classifiable under two or more headings. According to GRI 3(b), composite goods made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes to GRI 3(b) provide the following interpretation of the term composite goods:

For the purposes of this Rule [GRI 3(b)], composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.... As a general rule, the components of these composite goods are put up in a common packing.

For each submitted sample, the tiebacks match the curtains, and are made of the same fabric as the curtains. In addition, the curtains and tiebacks are packaged together. We believe that they are mutually complementary and would not normally be sold separately. Therefore, the submitted curtains and tiebacks of each submitted sample are considered composite goods.

Because they are composite goods, the curtains and tiebacks are classified together for both duty and quota purposes. Since the curtains impart the essential character to the merchandise, each style of curtains and tiebacks is classified in Heading 6303, HTSUSA.

Classification: Bedspread

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of Heading 9404, HTSUSA. One of the articles specifically provided for in Heading 6304 is bedspreads. According to the Explanatory Notes, Heading 6304 includes bedspreads, but does not include bed coverings of Heading 9404. The Explanatory Notes to Heading 9404 state that this heading covers the following articles:

(B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers, etc.) or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example:

...

(2) Quilts and bedspreads ...

The submitted bedspread contains an internal layer of fiberfill. The bedspread would be considered internally fitted with fiberfill, and, according to the Explanatory Notes, would be classifiable in Heading 9404, HTSUSA.

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 style PS-934 consists basically of the following operations: cutting fabric to length and width to form the components; sewing ruffles to the tiebacks, and to one side,
the bottom, and the top of the curtain bodies; and sewing the header to the curtain bodies.

Processing of style PS-507 consists basically of the following operations: cutting fabric to length and width to form the components; sewing lace knit trim to one side of the ruffles; sewing ruffles to the tiebacks, and to one side, the bottom, and the top of the curtain bodies; and sewing the header to the curtain bodies.

Processing of style PS-702 consists basically of the following operations: cutting fabric to length and width to form the components; sewing ruffles to the tiebacks, the valance, and to one side, the bottom, and the top of the curtain bodies; hemming the outer side of the curtains; and sewing the header and valance to the curtain bodies.

Processing of style PT1-650 consists basically of the following operations: cutting fabric to length and width to form the components; sewing ruffles to the tiebacks and the top of the curtain bodies; hemming the sides and bottom of the curtains; and sewing the header to the curtain bodies.

Processing of style BS2-934 consists basically of the following operations: layering three types of fabric and sewing them together; cutting the layered fabric to length and width to form a bedspread; overlocking the sides of the bedspread; cutting fabric to length and width to form a dust ruffle; and sewing the dust ruffle to the bedspread.

In applying the criteria for determining country of origin under 19 CFR 12.130, we believe that the processing operations performed in Haiti on each of the submitted samples are substantial. Therefore, the last substantial transformation for all of the submitted merchandise occurs in Haiti.

HOLDING:

Styles PS-934, PS-507, and PS-702 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. The rate of duty is 12.8 percent ad valorem and the textile category is 666.

Style PTI-650 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.

Style BS2-934 is classified under subheading 9404.90.9040, HTSUSA, which provides for articles of bedding and similar furnishing internally fitted with any material, other, other, other, other. The rate of duty is 14.5 percent ad valorem.

The country of origin for 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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