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D85096 D8 Ruling Active

The tariff classification of a drapery set from China.

Issued January 5, 1999 by U.S. Customs and Border Protection.

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D8 D85096 (January 5, 1999)

Tariff classification

HTS codes: 6303.91.0000

Headings: 6303

Product description

The submitted “drapery set” consists of a valance, curtain panel and a sheer panel. The valance and curtain panel are made from 100 percent cotton woven fabric. The sheer panel is made from 100 percent nylon woven fabric. The cotton panel and valance are light green in color. The sheer panel is white and features green embroidered polka-dots. Both panels button to the valance. The cotton and sheer panels may be used together or separately. All three items are packaged together for retail sale at the time of import. As requested the “drapery set” is being returned to you. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. In this case all three criterion are met and the instant “drapery set” meets the qualifications of "goods put up in sets for retail sale".

CBP rationale

The applicable subheading for the drapery set will be 6303.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton.

Full text

NY D85096 January 5, 1999 CLA-2-63:RR:NC:TA:349 D85096 CATEGORY: Classification TARIFF NO.: 6303.91.0000 Ms. Joyce Jones American Pacific Enterprises 3901 Gantz Road Suite A Grove City, OH 43123 RE: The tariff classification of a drapery set from China. Dear Ms. Jones: In your letter dated December 7, 1998 you requested a classification ruling. The submitted “drapery set” consists of a valance, curtain panel and a sheer panel. The valance and curtain panel are made from 100 percent cotton woven fabric. The sheer panel is made from 100 percent nylon woven fabric. The cotton panel and valance are light green in color. The sheer panel is white and features green embroidered polka-dots. Both panels button to the valance. The cotton and sheer panels may be used together or separately. All three items are packaged together for retail sale at the time of import. As requested the “drapery set” is being returned to you. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. In this case all three criterion are met and the instant “drapery set” meets the qualifications of "goods put up in sets for retail sale". The applicable subheading for the drapery set will be 6303.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The duty rate will be 11 percent ad valorem. Although the valance, cotton panel and sheer panel are classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The valance and cotton panel fall within textile category designation 369. The sheer panel, which would be classified within subheading 6303.92.2000, HTS, if imported separately, falls within textile category designation 666. Based upon international textile trade agreements products of China 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

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