The tariff classification of a shower curtain set from China

N283381 March 1, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1010 Ms. Sherry Schoenfuss JS Royal Home US 13451 South Point Blvd Charlotte, NC 28273 RE: The tariff classification of a shower curtain set from China Dear Ms. Schoenfuss: In your letter dated February 8, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Shower Curtain Kit. It is comprised of a polyester shower curtain that measures 70” by 72”, a liner made of polyethylene vinyl acetate (PEVA) plastic material that measures 70” by 71” and twelve metal hooks with resin accent knobs. The curtain has a standard buttonhole top construction through which the hooks will be inserted when in use to facilitate hanging from a shower curtain rod that is not included in the importation. The liner has a bottom weighted hem. The set is imported and sold packaged in a clear polyvinyl chloride (PVC) plastic material bag that has a zipper closure and insert. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. Based on the decision 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), in inexpensive shower curtain sets such as this the plastic liner performs the primary role of keeping water inside the shower while the decorative feature of the relatively low-cost textile curtain performs a subordinate role. Therefore it is the opinion of this office that the plastic liner provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Shower Curtain Kit will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles and hygienic or toilet articles, of plastics: other: curtains and drapes, including panels and valances…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 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division