N240083 N2 Ruling Active

The tariff classification of a curtain panel from China

Issued April 24, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6303.92.2010

Headings: 6303

Product description

The submitted sample is a curtain panel. It is made from 100 percent polyester woven fabric. This sheer fabric features an embroidered floral design. The panel measures approximately 38 x 85 inches. All four sides are hemmed. The 3-inch wide top hem has grommets used to hang the curtain.

CBP rationale

The applicable subheading for the curtain panel will be 6303.92.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other… window curtains (including drapes) and window valances.

Full text

N240083 April 24, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6303.92.2010 Ms. Julie Weimer Parkland Design P.O. Box 1084 Camas, WA 98607 RE: The tariff classification of a curtain panel from China Dear Ms. Weimer: In your letter dated March 18, 2013 you requested a tariff classification ruling. The submitted sample is a curtain panel. It is made from 100 percent polyester woven fabric. This sheer fabric features an embroidered floral design. The panel measures approximately 38 x 85 inches. All four sides are hemmed. The 3-inch wide top hem has grommets used to hang the curtain. The applicable subheading for the curtain panel will be 6303.92.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other… window curtains (including drapes) and window valances. The rate of duty will be 11.3 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/. 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, Thomas J. Russo Director National Commodity Specialist Division

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