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

HQ 084113 June 27, 1989 CLA-2 CO:R:C:G 084113 CC CATEGORY: Classification TARIFF NO.: 6303.12.0000 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 23, 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. A sample was not available. FACTS: According to information provided in your letter, the merchandise at issue, style ST3 934, is assembled in Haiti. It consists of two curtains attached to a crimped ruffled valance, with two ruffled curtain tiebacks. All of the articles are stated to be made of 100 percent polyester raschel knit fabric, and the edges of the ruffles are trimmed with 100 percent polyester raschel knit. According to your submissions, the uncut and unmarked 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 valance. 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. HOLDING: The merchandise at issue is classified under subheading 6303.12.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds, curtain or bed valances, knitted or crocheted, 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