HQ 084112: 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 084112

                          July 21, 1989



CLA-2 CO:R:C:G   084112  CC

CATEGORY:  Classification

TARIFF NO.:  6303.92.0000

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
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 curtains.  Samples were not available.

FACTS:

     The merchandise at issue, style numbers V 26 1338 and PS
1338, is assembled in Haiti.  According to information provided
in your letter of inquiry, style number V 26 1338 consists of a
crimped, ruffled curtain valance; the body of the valance is
made of 52 percent polyester and 48 percent cotton woven fabric.
A folded, double ruffle made of 70 percent polyester and 30
percent cotton woven fabric runs along the bottom of the valance.
Style PS 1338 contains two ruffled curtains and two matching
curtain tiebacks, all of which are made of the same fabrics of
style V 26 1338.

     According to your submissions, the 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 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
merchandise at issue consists of curtains, it is classified under
this heading.

     The question which remains is whether the merchandise at
issue is classified under the subheading for cotton, synthetic,
or other fabric.  Subheading note 2(A), Section XI, HTSUSA,
requires that products of Chapters 56 to 63 which contain two or
more textile materials be regarded as consisting wholly of that
textile material which would be selected under Note 2 to Section
XI.  Note 2 provides that goods consisting of a mixture of two or
more textile materials are to be classified as consisting wholly
of the one textile material which predominates by weight.
Since polyester predominates by weight for the merchandise at
issue, classification is made under the subheading for synthetic
fibers.

HOLDING:

     The merchandise at issue is classified under subheading
6303.92.0000, HTSUSA, which provides for curtains (including
drapes) and interior blinds, curtain or bed valances, other, 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