The tariff classification of a shower curtain set from China

NY L88643 December 8, 2005 CLA-2-39:RR:NC:N2:221 L88643 CATEGORY: Classification TARIFF NO.: 3924.90.1010 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a shower curtain set from China Dear Ms. Marcoux: In your letter dated November 11, 2005, you requested a tariff classification ruling. The product is identified as a ruffled double swag shower curtain set, style #52670. The set includes a double swag shower curtain made of 100 percent polyester, a liner made of polyvinyl chloride (PVC) plastic sheeting, two tie backs and twelve plastic shower curtain hooks. Following the reasoning of the Court of International Trade in Better Home Plastics Corp. v. United States, CIT Slip Op. 96-35 (1996), affirmed CAFC Appeal No. 96-1322 (1997), the shower liner component in inexpensive shower curtain sets such as this is considered to impart the essential character to the set, since the decorative feature of the relatively low-cost textile curtain is secondary to the indispensable function of the liner in keeping water inside the shower. The applicable subheading for the shower curtain set will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: curtains and drapes, including panels and valances…and like furnishings…curtains and drapes. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Even though the polyester swag curtain is included as a constituent part of the set for classification purposes, it still falls within textile category 666 and may be subject to textile quota and visa requirements, which are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division