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NY L81539




January 20, 2005

CLA-2-63:RR:NC:TA:349 L81539

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.92.2020

Mr. Chris Fladager
Norvanco International Inc.
21902 64th Ave. South
Kent, WA 98032

RE: The tariff classification of a curtain set from England.

Dear Mr. Fladager:

In your letter dated November 15, 2004, received by this office on December 22, 2004 you requested a tariff classification ruling on behalf of Spin Master, Inc.

You will be importing a door curtain set referred to as a “Door Changer and Door Hanger”. A sample of the curtain door changer and curtain tieback were submitted with your request. The set will consists of a curtain door changer, a door hanger, side panels, curtain tiebacks and metal brackets for hanging. The curtain door changer is comprised of a canopy portion and curtains. The canopy portion is made from a piece of cardboard that has been entirely covered with polyester woven fabric. The fabric is printed with the Disney characters “Cinderella”, “Snow White”, “Belle” and “Sleeping Beauty”. The curtains are made from 100 percent polyester woven fabric. Sewn to the back portion of the canopy are two textile slots used to attach the item to the metal bracket. The curtain door changer will be placed on top of a child’s door.

The curtain tieback resembles a flower. It is made from polyester woven fabric. Sewn to the back portion of it is a strip of woven fabric with a loop and hook closure. The door hanger will be made a piece of cardboard covered with either polyester or nylon woven fabric. The center of the hanger has a wheel that turns to display a different word or phrase. The side panels will also be made from cardboard covered with polyester woven fabric. They will be placed next to the doorframe. All of the items are packaged together for retail sale at time of import.

The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking.

The curtain door changer, the door hanger, curtain tieback, side panels and metal bracket meet the qualifications of “goods put up in sets for retail sale”. The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The curtain door changer imparts the essential character of the set.

The applicable subheading for the “Door Changer and Door Hanger” set will be 6303.92.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of synthetic fibers: other other. The rate of duty will be 11.3 percent ad valorem.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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