The tariff classification of a curtain and rod set from Taiwan or the Philippines

NY D83620 November 6, 1998 CLA-2-63:RR:NC:TA:349 D83620 CATEGORY: Classification TARIFF NO.: 6303.92.2000 Ms. Elaine Penta Phase II, Inc. 620 Tinton Avenue, Bldg. B - 2nd Floor Tinton Falls, NJ 07724 RE: The tariff classification of a curtain and rod set from Taiwan or the Philippines Dear Ms. Penta: In your letter dated October 9, 1997 you requested a classification ruling. The submitted sample, which you refer to as a "Window in a Box", consists of a fabric curtain, metal curtain rod, metal finials, mounting hardware and instructions. The set is packed for retail sale in a clear polyvinyl chloride (PVC) box. The adjustable curtain rod, hardware and leaf shaped finials are made in Taiwan. The submitted tab top curtain measures approximately 90 x 84 inches and will be made from either 100 percent polyester or 65 percent polyester and 35 percent rayon woven fabrics. The curtain will be made in Taiwan or the Philippines. Classification of goods under the Harmonized Tariff Schedule of the United States, is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides that composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes to GRI 3(b) state that the term goods put up in sets for retail sale shall be taken to mean goods which consist of a least two different articles which are prima facie classifiable in different headings, consist of products or articles put up together to meet a particular need or carry out a specific activity, and are put up in a manner suitable for sale directly to users without repacking. The merchandise at issue meets this definition of a set. The tab top curtain is the component which imparts the essential character in this set. The applicable subheading for this "Window in a Box" set will be 6303.92.2000, 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. The duty rate will be 12.2 percent ad valorem. The fabric curtain falls within textile category designation 666. Based upon international textile trade agreements products of the Philippines are subject to the requirement of a visa, while products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division