N274178 N2 Ruling Active

The tariff classification of a curtain from India

Issued April 7, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6303.91.0010

Headings: 6303

Product description

A sample accompanied your letter. The sample is being returned to you, as requested. The submitted sample, identified as a Lexus Blackout Curtain, is a curtain panel. The curtain panel is made from 100 percent cotton woven fabric with an acrylic coating on the back. All of the edges are hemmed. It has 8 large metal grommets across the 4-inch wide top hem. The curtain panel measures 52 x 95 inches. This item is considered to be made from a coated textile fabric for tariff classification purposes.

CBP rationale

The applicable subheading for the Blackout Curtain 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

N274178 April 7, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6303.91.0010 Ms. Carissa Purcell Cornerstone Brands 5568 West Chester Rd. West Chester, Ohio 45069 RE: The tariff classification of a curtain from India Dear Ms. Purcell: In your letter dated March 7, 2016, you requested a tariff classification ruling on behalf of HSN Improvements. A sample accompanied your letter. The sample is being returned to you, as requested. The submitted sample, identified as a Lexus Blackout Curtain, is a curtain panel. The curtain panel is made from 100 percent cotton woven fabric with an acrylic coating on the back. All of the edges are hemmed. It has 8 large metal grommets across the 4-inch wide top hem. The curtain panel measures 52 x 95 inches. This item is considered to be made from a coated textile fabric for tariff classification purposes. The applicable subheading for the Blackout Curtain 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 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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