N008308 N0 Ruling Active

The tariff classification of a shower curtain and window panel from China

Issued March 23, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6303.91.0010, 6303.91.0020

Headings: 6303

Product description

You will be importing a shower curtain and window panel referred to as Ref: 0014. A segment of the fabric that will be used to make the curtain and panel was submitted with your request. Both items will be made from 53 percent cotton, 32 percent polyester and 15 percent acrylic woven fabrics. The shower curtain will have small grommets and the window panel will have larger grommets.

CBP rationale

The applicable subheading for the window panel will be 6303.91.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton… window curtains (including drapes) and window valances.

Full text

N008308 March 23, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6303.91.0010; 6303.91.0020 Cagda Celikbilek Zorlu USA, Inc. 295 Fifth Avenue, Suite 503 New York, NY 10016 RE: The tariff classification of a shower curtain and window panel from China Dear Mr. Celikbilek: In your letter dated March 13, 2007 you requested a classification ruling. You will be importing a shower curtain and window panel referred to as Ref: 0014. A segment of the fabric that will be used to make the curtain and panel was submitted with your request. Both items will be made from 53 percent cotton, 32 percent polyester and 15 percent acrylic woven fabrics. The shower curtain will have small grommets and the window panel will have larger grommets. The applicable subheading for the window panel will be 6303.91.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton… window curtains (including drapes) and window valances. The rate of duty will be 10.3 percent ad valorem. The applicable subheading for the shower curtain will be 6303.91.0020, HTSUS, that provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton… other. The duty rate will be 10.3 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/. The shower curtain and window panel fall within textile category designation 369. Quota and visa status 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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