Modification of HRL 085549, dated November 21, 1989

HQ 953343 June 21, 1993 CLA-2 CO:R:C:T 953343 CAB CATEGORY: Classification TARIFF NO.: 6303.92.0000 Ms. Ann M. Williams A.N. Derringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: Modification of HRL 085549, dated November 21, 1989 Dear Ms. Williams: This letter is in reference to Headquarters Ruling Letter (HRL) 085549, dated November 21, 1989, issued to you from this office, regarding curtain fabric. Since the issuance of that ruling, Customs believes a modification of the ruling is appropriate. Accordingly, this ruling modifies HRL 085549. HRL 085549 concerned the classification of a 100 percent woven, semi-transparent polyester fabric, imported in 30 to 60 yard rolls, 88.5 inches and 99.5 inches wide. The curtain fabric had been cut to length, had no lines of demarcation, rod pockets, or side hems, and it contained a Cornelli hem. A Cornelli hem is formed by folding one edge of the fabric upon itself and stitching in a decorative pattern. In HRL 085549, Customs determined that the curtain fabric was classifiable under subheading 6307.90.9050, HTSUSA, which provides for other made up articles. After further review, concerning the classification of curtain fabric that has been cut to length, hemmed, and requires minor processing to be transformed into a finished curtain, Customs has modified its views on the applicable classification. In HRL 952650, dated June 8, 1993, copy enclosed, Customs concluded that curtain fabric that had been cut to length, scalloped, hemmed, and embroidered with a decorative pattern was suitable for conversion into a finished curtain by a minor operation. The processing (cutting to length and hemming) involved had dedicated the material for use as a finished curtain. In this instance, the material in question has also been cut to length and hemmed in a decorative pattern. This processing has rendered the fabric commercially unsuitable for use as anything except a curtain. Also, the fabric needs minor additional processing to be transformed into a finished curtain. Consequently, the fabric in question is properly classifiable under Heading 6303, HTSUSA, which provides for curtains. HOLDING: Based on the foregoing, the merchandise at issue is properly classifiable under subheading 6303.92.0000 HTSUSA, which provides for curtains (including drapes) and interior blinds, curtain or bed valences. The applicable rate of duty is 12.8 percent ad valorem, and the textile restraint category is 666. This notice to you should be considered a modification of HRL 085549 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 085549 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions of merchandise of this type, HRL 085549 will not be valid precedent. Sincerely, John Durant, Director Commercial Rulings Division