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April 6, 1999

CLA-2-63:RR:NC:TA:349 D89460

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.92.2000

Mr. George Su
New Harbor Enterprises, Inc.
305 Fellowship Road, 3rd Floor
Mt. Laurel, NJ 08054

RE: The tariff classification of curtains from China

Dear Mr. Su:

In your letter dated March 17, 1999 you requested a classification ruling.

You submitted a sample of a finished curtain panel and a semi-finished curtain panel. Both panels are made from a 65 percent polyester and 35 percent cotton woven fabric. The finished panel measures approximately 24 x 30 inches. The bottom and one side are cut with a scalloped edge and finished with trimming. The other side is finished with a straight hem. The top of the panel has a 3-inch wide hem that contains a rod pocket. The panel features a floral design formed by embroidery, applique work and cut work embroidery. The semi-finished panel, which measures approximately 27 x 30 inches, is identical to the finished panel except that the top hem and rod pocket have not been formed. After importation, the curtain panel will be finished and packed.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's. GRI 2 provides that any heading that refers to a particular article covers not only the completed article but also the incomplete or unfinished article, provided that, as presented, it has the essential character of the complete or finished article.

Heading 6303, HTSUSA, provides for curtains (including drapes) and interior blinds, curtain or bed valances. The semi-finished curtain panel that you submitted has the essential character of the finished curtain panel.

The applicable subheading for both the finished and semi-finished curtain panels will be 6303.92.2000, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other. The duty rate will be 12 percent ad valorem.

Both the finished and unfinished curtain panels fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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