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HQ 965219




November 28, 2001

CLA-2 RR:CR:TE 965219 ttd

CATEGORY: CLASSIFICATION

TARIFF NO: 6304.93.0000

Mr. Lance Sloves
J.C. Penney Purchasing Corporation, Inc.
6501 Legacy Drive
Plano, TX 75024-3698

RE: Reconsideration of New York ruling letter H81076, dated May 24, 2001.

Dear Mr. Sloves:

This letter is pursuant to Customs Headquarters' reconsideration of New York Ruling Letter (NYRL) H81076, dated May 24, 2001, regarding classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain textile curtain tiebacks. After review of that ruling, Headquarters has determined that the classification of the curtain tiebacks in subheading 6307.90.9989, HTSUSA, was incorrect. For the reasons that follow, this ruling revokes NYRL H81076.

Pursuant to section 625(c)(1) Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-82, 107 Stat. 2057, 2186), notice of the proposed revocation of NYRL H81076 was published on October 17, 2001, in the Customs Bulletin, Volume 35, Number 42. As explained in the notice, the period within which to submit comments on this proposal was until November 16, 2001. No comments were received in response to this notice.

FACTS:

The articles at issue are "Textile Tie Backs" (tiebacks), used to secure curtains to the side of a window and made from 100 percent polyester woven fabric panels, item numbers 742-0920 and 742-0797. Each panel is folded lengthwise and sewn closed on all sides. Each item measures approximately 2 x 11 inches and has hook and loop tapes sewn to the ends. ISSUE:

Whether the subject items are classifiable under heading 6304, HTSUSA, which provides for other furnishing articles or under heading 6307, HTSUSA, which provides for other made up articles.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in their sequential order.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3rd 1098, 1109 (Fed. Cir. 1995).

The headings under consideration are heading 6304, HTSUSA, which covers inter alia, other furnishing articles and heading 6307, HTSUSA, which covers other made up textile articles.

Although heading 6303, HTSUSA, provides for curtains, it does not provide for parts and accessories for curtains, and thus, the tiebacks are not classifiable in heading 6303. Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404, HTSUSA. Heading 9404 covers articles of bedding, which the instant articles clearly are not. The EN to heading 6304 provide that the heading covers furnishing articles of textile materials. Moreover, the EN expressly name curtain loops among those articles listed as exemplars for heading 6304, HTSUSA. While the term "curtain loop" is not defined in the tariff or the EN, The Random House Webster's Unabridged Dictionary, (2001), defines a "tieback" as "a strip or loop of material, heavy braid, or the like, used for holding a curtain back to one side." The Merriam Webster Online: Collegiate Dictionary, (2000), defines the term "tieback" as "a decorative strip or device of cloth, cord, or metal for draping a curtain to the side of a window."

The subject tiebacks are made of woven fabric and clearly not metal nor plaited (and do not have tassels) like cord tiebacks. Rather, the curtain tiebacks at issue are the same as the curtain loops referenced in the EN to heading 6304. Each of the instant tiebacks is a strip of material made of woven fabric, which forms a loop when fastened together by hook and loop tapes sewn to the ends. The resulting loop then functions to hold curtains in place like a "curtain loop." Accordingly, the subject tiebacks are a textile furnishing within the scope of heading 6304, HTSUSA, as supported in the EN. Moreover, Customs has consistently ruled that curtain tiebacks like the subject tiebacks (a fabric strip with hook and loop closures at each end) are the type classifiable under heading 6304, HTSUSA. See Headquarters Ruling Letter (HQ) 083275, dated December 12, 1989; HQ 084889, dated February 21, 1990; HQ 084893, dated April 4, 1990; HQ 084900, dated June 4, 1990; and HQ 085050, dated June 4, 1990.

Heading 6307, HTSUSA, provides for other made up articles of textile materials. The EN to heading 6307 state that the heading covers made up articles of any textile material which are not included more specifically elsewhere in the tariff schedule. The items under consideration are more specifically provided for elsewhere in heading 6304, HTSUSA, and therefore are not properly classifiable under heading 6307, HTSUSA.

As the subject curtain tiebacks are made entirely of polyester, they are classifiable under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of synthetic fibers.

HOLDING:

Based on the foregoing, the subject merchandise is classified in subheading 6304.93.0000, HTSUSA, which provides for other furnishings articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The applicable rate of duty is 9.7 percent ad valorem and the textile restraint category is 666.

NYRL H81076, dated May 24, 2001, is hereby REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office. The Status Report on Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Service Website at www.customs.gov.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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