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NY G86016




January 31, 2001

CLA-2-39:RR:NC:SP:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1010

Mr. Ronnie Fredson
S. J. Stile Associates LTD.
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of shower curtains with plastic liners from Taiwan.

Dear Mr. Fredson:

In your letter dated December 18, 2000, on behalf of your client Allure Home Creation, you requested a tariff classification ruling.

You have submitted three samples of shower curtains with the plastic liners. Sample no. 1, item number DPCCD02, is a white shower curtain made of cotton duck fabric. The fabric weighs 81.3 percent and the clear plastic liner weighs 18.7 percent.

Sample no. 2, item number DPCDE04, is a shower curtain made of natural colored denim fabric. The fabric weighs 71.9 percent and the clear plastic liner weighs 28.1 percent.

Sample no. 3, item number DPCDE03, is a shower curtain made of blue denim fabric. The fabric weighs 82.2 percent and the clear plastic liner weighs 17.8 percent.

Similar textile shower curtains with plastic liners have been ruled by the courts to be sets. The plastic liner imparts the essential character to the set.

In your letter of inquiry you questioned what should be the quota category and the country of origin for the visa. Also, whether the visa should contain the weight of the plastic liner. The visa should be from Taiwan for all three styles and only the weight of the textile item is subject to quota.

The applicable subheading for the plastic shower curtain and liner will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: curtains and drapes, including panel and valances;...and like furnishings. The rate of duty will be 3.3 percent ad valorem.

Even though the woven fabric shower curtain is included as a constituent part of the set, for classification purposes, it still falls within textile category 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirements of a visa.

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. 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.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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