HQ 084113: Classification and country of origin for curtains, tiebacks,and valances

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 084113

                          June 27, 1989



CLA-2 CO:R:C:G   084113  CC

CATEGORY:  Classification

TARIFF NO.:  6303.12.0000

F. Gordon Lee, Esquire
O'Connor & Hannan
1919 Pennsylvania Ave., N.W.
Suite 800
Washington, D.C.  20006-3483

RE:  Classification and country of origin for curtains, tiebacks,
and valances

Dear Mr. Lee:

     This ruling letter is in response to your inquiry of March
23, 1989, on behalf of Max Kahn Curtain Corp., requesting country
of origin and tariff classification determinations under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for curtains.  A sample was not available.

FACTS:

     According to information provided in your letter, the
merchandise at issue, style ST3 934, is assembled in Haiti.  It
consists of two curtains attached to a crimped ruffled valance,
with two ruffled curtain tiebacks.  All of the articles are
stated to be made of 100 percent polyester raschel knit fabric,
and the edges of the ruffles are trimmed with 100 percent
polyester raschel knit.

     According to your submissions, the uncut and unmarked fabric
will be imported into Haiti on bolts where it will be cut, slit
to width, and sewn together to form the finished curtains,
tiebacks, and valance.  Sometimes the fabric will be of United
States origin.

ISSUE:

     What is the country of origin and the classification of the
merchandise at issue?

LAW AND ANALYSIS:

     Country of origin is determined by the application of 19 CFR
12.130.  In determining the country of origin of textile and
textile products which consist of materials produced or derived
from, or processed in, more than one country, the imported
article is considered to be a product of the country in which the
last substantial transformation took place.  A substantial
transformation of a textile or a textile product is said to occur
if a commodity undergoes a transformation by means of substantial
manufacturing or processing into a new and different article of
commerce.  Under 19 CFR 12.130(e), the cutting of fabric into
parts and the assembly of those parts into the complete article
will result in the processing country being considered the
country of origin.  Since the fabric at issue is cut and sewn
into the finished article in Haiti and all other significant
operations are performed there, the country of origin is Haiti.

     Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order.  GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6303, HTSUSA, provides for curtains (including drapes)
and interior blinds, curtain or bed valances.  Since the
merchandise at issue consists of curtains, it is classified under
this heading.

HOLDING:

     The merchandise at issue is classified under subheading
6303.12.0000, HTSUSA, which provides for curtains (including
drapes) and interior blinds, curtain or bed valances, knitted or
crocheted, of synthetic fibers, textile category 666, and
dutiable at the rate of 12.8 percent ad valorem.

     Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.

     The country of origin of the merchandise at issue is Haiti.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division