Classification and country of origin for curtains, tiebacks,and valances

HQ 084112 July 21, 1989 CLA-2 CO:R:C:G 084112 CC CATEGORY: Classification TARIFF NO.: 6303.92.0000 F. Gordon Lee, Esquire O'Connor & Hannan 1919 Pennsylvania Ave., N.W. Suite 800 Washington, D.C. 20006-3483 RE: Classification and country of origin for curtains, tiebacks, and valances Dear Mr. Lee: This ruling letter is in response to your inquiry of March 24, 1989, on behalf of Max Kahn Curtain Corp., requesting country of origin and tariff classification determinations under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for curtains. Samples were not available. FACTS: The merchandise at issue, style numbers V 26 1338 and PS 1338, is assembled in Haiti. According to information provided in your letter of inquiry, style number V 26 1338 consists of a crimped, ruffled curtain valance; the body of the valance is made of 52 percent polyester and 48 percent cotton woven fabric. A folded, double ruffle made of 70 percent polyester and 30 percent cotton woven fabric runs along the bottom of the valance. Style PS 1338 contains two ruffled curtains and two matching curtain tiebacks, all of which are made of the same fabrics of style V 26 1338. According to your submissions, the fabric will be imported into Haiti on bolts where it will be cut, slit to width, and sewn together to form the finished curtains, tiebacks, and valances. Sometimes the fabric will be of United States origin. ISSUE: What is the country of origin and the classification of the merchandise at issue? LAW AND ANALYSIS: Country of origin is determined by the application of 19 CFR 12.130. In determining the country of origin of textile and textile products which consist of materials produced or derived from, or processed in, more than one country, the imported article is considered to be a product of the country in which the last substantial transformation took place. A substantial transformation of a textile or a textile product is said to occur if a commodity undergoes a transformation by means of substantial manufacturing or processing into a new and different article of commerce. Under 19 CFR 12.130(e), the cutting of fabric into parts and the assembly of those parts into the complete article will result in the processing country being considered the country of origin. Since the fabric at issue is cut and sewn into the finished article in Haiti and all other significant operations are performed there, the country of origin is Haiti. Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6303, HTSUSA, provides for curtains (including drapes) and interior blinds, curtain or bed valances. Since the merchandise at issue consists of curtains, it is classified under this heading. The question which remains is whether the merchandise at issue is classified under the subheading for cotton, synthetic, or other fabric. Subheading note 2(A), Section XI, HTSUSA, requires that products of Chapters 56 to 63 which contain two or more textile materials be regarded as consisting wholly of that textile material which would be selected under Note 2 to Section XI. Note 2 provides that goods consisting of a mixture of two or more textile materials are to be classified as consisting wholly of the one textile material which predominates by weight. Since polyester predominates by weight for the merchandise at issue, classification is made under the subheading for synthetic fibers. HOLDING: The merchandise at issue is classified under subheading 6303.92.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds, curtain or bed valances, other, of synthetic fibers, textile category 666, and dutiable at the rate of 12.8 percent ad valorem. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The country of origin of the merchandise at issue is Haiti. Sincerely, John Durant, Director Commercial Rulings Division