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NY M83327




June 27, 2006

CLA-2-39:RR:NC:N2:221 M83327

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1010

Ms. Sharon A. Watson
Bob Barker Company
P.O. Box 429
134 N. Main Street
Fuquay-Varina, NC 27526

RE: The tariff classification of shower curtains from China

Dear Ms. Watson:

In your letter dated May 18, 2006, you requested a tariff classification ruling.

The imported merchandise consists of various styles of shower curtains. A sample swatch of the material from which the curtains will be made was submitted with your request. The material consists of a woven polyester scrim heavily and visibly coated on both sides with a layer of polyvinyl chloride (PVC) plastic that is visible to the naked eye other than by mere change of color. This construction is considered to be of plastics for tariff classification purposes.

The applicable subheading for the PVC shower curtains will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: curtains and drapes, including panels and valancescurtains and drapes. The rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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