CLA-2 CO:R:C:G 085050 CC
Mr. Steven L. Markowitz
President
Max Kahn Curtain Corporation
261 Fifth Avenue
New York, N.Y. 10016
RE: Classification and country of origin for curtains, tiebacks,
and a bedspread
Dear Mr. Markowitz:
This ruling letter is in response to your inquiries of June
14, 1989, requesting country of origin and tariff classification
determinations for curtains and a bedspread under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). Samples
were submitted for examination.
FACTS:
Descriptions
The merchandise includes four styles of curtains and one
style of bedspreads. Style PS-934 consists of two ruffled rod
pocket priscilla curtains and two matching tiebacks. This
merchandise is made of the same 100 percent polyester knit
fabric.
Style PS-507 includes two rod pocket priscilla curtains with
lace-trimmed ruffles, and two matching tiebacks. This
merchandise is composed of the same 100 percent polyester knit
fabric.
Style PS-702 includes a ruffled rod pocket priscilla with an
attached balloon valance, which consists of two curtains attached
at the header, and two matching tiebacks. This merchandise is
made of the same 100 percent polyester knit fabric.
Style PT1-650 consists of two rod pocket curtains and two
tiebacks. This merchandise is made of the same 100 percent
polyester woven fabric.
Style BS2-934 is a bedspread consisting of three layers of
fabric quilted together and a half ruffle drop. The top layer
and the ruffle are made of 100 percent polyester knit fabric.
The filling consists of 100 percent polyester fiberfill, and the
backing is made of 100 percent polyester warp knit tricot.
Processing and Assembly
According to your submissions, for style PS-934, unmarked,
uncut fabric of 100 percent knit polyester is imported on bolts
into Haiti. There the fabric is cut to length and width to
create the bodies of the curtains, headers, tiebacks, and
ruffles. Each header is folded and a pocket through which a
curtain rod may be inserted is created by sewing across it. A
header is sewn at the top of each curtain body, and a ruffle is
sewn to the seams which join the curtain body and header,
creating a valance. Ruffles are also sewn to the tiebacks, and
along one side edge and the bottom of each curtain body. One
side edge of each curtain body, which has not been cut and to
which no ruffle is attached, is not hemmed or overlocked.
Plastic rings are attached to the tiebacks. The articles are
then packaged together.
For style PS-507, unmarked, uncut fabric of 100 percent
polyester raschel knit and 100 percent polyester raschel knit
lace trim is imported on separate bolts into Haiti. There the
knit fabric is cut to length and width to form the bodies of the
curtains, headers, ruffles and tiebacks. Lace knit trim is sewn
to one edge of the ruffles, which are sewn to the tiebacks, and
one side and the bottom of the curtains. One side edge of each
curtain, which has not been cut and to which no ruffle is
attached, is not hemmed or overlocked. Each header is folded and
a pocket through which a curtain rod may be inserted is created
by sewing across it. A header is sewn at the top of each
curtain, and a ruffle is attached to each seam which joins a
curtain and header, creating a valance. Plastic rings are
attached to the tiebacks. The articles are then packaged
together.
For style PS-702, unmarked, uncut fabric of 100 percent
knit polyester is imported into Haiti on separate bolts. There
the fabric is cut to length and width to create the curtain,
header, ruffle, valance, and tieback components. The header is
folded and a pocket through which a curtain rod may be inserted
is created by sewing across it. The header is sewn at the top of
the curtains. A ruffle is sewn to the valance, which is sewn to
the seams which join the curtains and header. Ruffles are also
sewn to the tiebacks, and along one side edge and the bottom of
each curtain body. The outer side edge of each curtain body is
hemmed. Plastic rings are attached to the tiebacks. The
articles are then packaged together.
For style PT1-650, unmarked, uncut 100 percent polyester
woven fabric is imported on bolts into Haiti. The fabric is cut
to length and width to form the bodies of the curtains, headers,
tiebacks and ruffles. The curtains are hemmed along the sides
and bottom. Each header is folded and a pocket through which a
curtain rod may be inserted is created by sewing across it. Each
header is sewn together with each curtain body so that a portion
of the header extends beyond the width of the curtain panel. The
edges of the ruffles are sewn with shirttail hems. A ruffle is
then attached to the seam which joins the header and curtain
panel, with shirred stitching, creating a valance. Ruffles are
also sewn to the tiebacks, and plastic rings are attached to the
tiebacks. The articles are then packaged together.
For style BS2-934, unmarked, uncut fabric of 100 percent
knit polyester, fiberfill, and backing are imported into Haiti on
separate bolts. There the three types of fabric are layered and
sewn together by a quilting machine and then are cut to length
and width to form the body of the bedspread. The sides of the
bedspread are sewn by overlocking, and the top edge is hemmed.
Identical knit fabric to be used for the dust ruffle is cut to
length and width and hemmed with a shirttail hem. The ruffle is
then attached to three sides of the bedspread by shirred
stitching, creating a dust ruffle. The bedspread is then
packaged.
ISSUE:
Whether the submitted curtains are classifiable in Heading
6303, HTSUSA?
Whether the submitted bedspread is classifiable in Heading
6304, HTSUSA, or in Heading 9404, HTSUSA?
Whether the processing done in Haiti is sufficient to
effect a substantial transformation for country of origin
purposes for the submitted merchandise?
LAW AND ANALYSIS:
Classification: Curtains and Tiebacks
Classification of merchandise under the HTSUSA 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. Therefore, the curtains are
classifiable in Heading 6303.
Heading 6304, HTSUSA, provides for other furnishing
articles. The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, state that this heading
covers furnishing articles of textile materials and includes
curtain loops. Thus, according to the Explanatory Notes, the
submitted curtain tiebacks are the kind of article provided for
in Heading 6304, and they are classifiable in this heading.
Although the curtains and tiebacks are classifiable in
different headings, they are imported in a common packing and,
therefore, are subject to classification in accordance with the
principles of GRI 3. GRI 3 provides for classification of goods
that are, prima facie, classifiable under two or more headings.
According to GRI 3(b), composite goods made up of different
components shall be classified as if they consisted of the
material or component which gives them their essential character.
The Explanatory Notes to GRI 3(b) provide the following
interpretation of the term composite goods:
For the purposes of this Rule [GRI 3(b)], composite
goods made up of different components shall be taken to mean
not only those in which the components are attached to each
other to form a practically inseparable whole but also those
with separable components, provided these components are
adapted one to the other and are mutually complementary and
that together they form a whole which would not normally be
offered for sale in separate parts.... As a general rule,
the components of these composite goods are put up in a
common packing.
For each submitted sample, the tiebacks match the curtains,
and are made of the same fabric as the curtains. In addition,
the curtains and tiebacks are packaged together. We believe that
they are mutually complementary and would not normally be sold
separately. Therefore, the submitted curtains and tiebacks of
each submitted sample are considered composite goods.
Because they are composite goods, the curtains and tiebacks
are classified together for both duty and quota purposes. Since
the curtains impart the essential character to the merchandise,
each style of curtains and tiebacks is classified in Heading
6303, HTSUSA.
Classification: Bedspread
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of Heading 9404, HTSUSA. One of the
articles specifically provided for in Heading 6304 is bedspreads.
According to the Explanatory Notes, Heading 6304 includes
bedspreads, but does not include bed coverings of Heading 9404.
The Explanatory Notes to Heading 9404 state that this heading
covers the following articles:
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any
material (cotton, wool, horsehair, down, synthetic
fibers, etc.) or are of cellular rubber or plastics
(whether or not covered with woven fabric, plastics,
etc.). For example:
...
(2) Quilts and bedspreads ...
The submitted bedspread contains an internal layer of
fiberfill. The bedspread would be considered internally fitted
with fiberfill, and, according to the Explanatory Notes, would be
classifiable in Heading 9404, HTSUSA.
Country of Origin
Section 12.130 of the Customs Regulations (19 CFR 12.130)
provides that a textile product that is processed in more than
one country or territory shall be a product of that country or
territory where it last underwent a substantial transformation.
A textile product will be considered to have undergone a
substantial transformation if it has been transformed by means of
substantial manufacturing or processing operations into a new and
different article of commerce.
Section 12.130(d) of the Customs Regulations sets forth
criteria in determining whether a substantial transformation of a
textile product has taken place. This regulation states that
these criteria are not exhaustive; one or any combination of
criteria may be determinative, and additional factors may be
considered.
Section 12.130(d)(2) of the regulations states that in
determining whether merchandise has been subjected to substantial
manufacturing or processing operations, the following factors
will be considered in each country: the physical change in the
material or article, the time involved in manufacturing or
processing operations, the complexity of the operations, the
level or degree of skill and/or technology required, and the
value added to the article.
Processing of style PS-934 consists basically of the
following operations: cutting fabric to length and width to form
the components; sewing ruffles to the tiebacks, and to one side,
the bottom, and the top of the curtain bodies; and sewing the
header to the curtain bodies.
Processing of style PS-507 consists basically of the
following operations: cutting fabric to length and width to form
the components; sewing lace knit trim to one side of the ruffles;
sewing ruffles to the tiebacks, and to one side, the bottom, and
the top of the curtain bodies; and sewing the header to the
curtain bodies.
Processing of style PS-702 consists basically of the
following operations: cutting fabric to length and width to form
the components; sewing ruffles to the tiebacks, the valance, and
to one side, the bottom, and the top of the curtain bodies;
hemming the outer side of the curtains; and sewing the header and
valance to the curtain bodies.
Processing of style PT1-650 consists basically of the
following operations: cutting fabric to length and width to form
the components; sewing ruffles to the tiebacks and the top of the
curtain bodies; hemming the sides and bottom of the curtains; and
sewing the header to the curtain bodies.
Processing of style BS2-934 consists basically of the
following operations: layering three types of fabric and sewing
them together; cutting the layered fabric to length and width to
form a bedspread; overlocking the sides of the bedspread; cutting
fabric to length and width to form a dust ruffle; and sewing the
dust ruffle to the bedspread.
In applying the criteria for determining country of origin
under 19 CFR 12.130, we believe that the processing operations
performed in Haiti on each of the submitted samples are
substantial. Therefore, the last substantial transformation for
all of the submitted merchandise occurs in Haiti.
HOLDING:
Styles PS-934, PS-507, and PS-702 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. The rate of duty is
12.8 percent ad valorem and the textile category is 666.
Style PTI-650 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. The rate of duty is 12.8 percent ad valorem and the
textile category is 666.
Style BS2-934 is classified under subheading 9404.90.9040,
HTSUSA, which provides for articles of bedding and similar
furnishing internally fitted with any material, other, other,
other, other. The rate of duty is 14.5 percent ad valorem.
The country of origin for the submitted merchandise is
Haiti.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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 designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division