HQ 084148: Classification and country of origin for curtain swaggersand 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 084148

                          June 27, 1989



CLA-2 CO:R:C:G   084148  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 curtain swaggers
and valances

Dear Mr. Lee:

     This ruling letter is in response to your inquiry of March
24, 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 a curtain swagger and valances.  Samples were
submitted for examination.

FACTS:

     The samples at issue, style numbers SW1 835, V 02 835, and V
14 835, are assembled in Haiti.  SW1 835 is a curtain swagger
made from a 100 percent polyester woven voile fabric, with a
strip of 100 percent polyester knitted macrame across the
diagonal edge of the swagger.  V 02 835 is a valance made from
the same fabrics as SW1 835, but the macrame is attached to the
edge of the valance across its width.  V 14 835 is similar to,
but larger than, V 02 835.

     According to your submissions, the uncut and unmarked fabric
will be imported into Haiti on bolts where it will be cut and
sewn together to form the finished curtain swaggers and valances.
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 samples
at issue are curtains and valances, they are classified under
this heading.

     Because the merchandise at issue is composed of both knit
and woven fabric, the question which remains is whether it is
classified under the subheading for knit or crocheted curtains,
or instead, under the subheading for other curtains.    GRI 6
provides that classification under subheadings is in accordance
with the terms of the subheadings and then, if necessary, in
accordance with GRI's 2 through 4, on the understanding that only
subheadings at the same level are comparable.  GRI 2(b) provides
that the classification of goods consisting of more than one
material or substance shall be according to the principles of GRI
3.  GRI 3(b) states that mixtures and composite goods consisting
of different materials, or made up of different components, shall
be classified as if they consisted of the material or component
which gives them their essential character.

     Essential character is determined by considering several
factors, including the nature of the material or component, its
weight, value, bulk, or quantity, or its role in relation to the
use of the goods.  Since the macrame, which is knitted, gives
the curtains their distinctiveness and is heavier than the voile
fabric, which is woven, it is the macrame which gives the
curtains their essential character.  Therefore, the merchandise
at issue is classified under the subheading for knitted or
crocheted fabric.


HOLDING:

     The samples at issue are 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 sample at issue is Haiti.


                              Sincerely,





                              John Durant, Director
                              Commercial Rulings Division