CLA-2 CO:R:C:G 084890 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 a curtain valance
Dear Mr. Markowitz:
This letter is in response to your inquiry of June 20, 1989,
requesting country of origin and tariff classification
determinations for a curtain valance under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample was
submitted for examination.
FACTS:
The sample at issue, style number V09-923, is assembled in
Haiti. It consists of one ruffled rod pocket curtain valance,
which is made of 100 percent polyester woven fabric. It measures
approximately 12 inches by 57 inches.
According to your submissions, unmarked, uncut fabric of 100
percent woven polyester is imported on bolts into Haiti, where
the fabric is cut to length and width to form the valance and
ruffle components. The sides of the fabric to be used for the
valance are hemmed. The edges of the ruffles are overlocked.
One ruffle is attached to the bottom of the valance by folding
the valance and sewing it to the ruffle with shirred stitching to
create a ruffle drop. A second ruffle is sewn together with the
folded top of the valance with shirred stitching. A pocket
through which a curtain rod may be inserted is created by sewing
across the ruffled top of the valance. The valance is then
packaged.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
6303, 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
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. Since the sample at issue consists of a
curtain valance, it is classified in this heading.
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 the submitted merchandise consists basically
of the following operations: cutting fabric to length and width
to form the valance and ruffles; hemming the sides of the
valance; and sewing ruffles to the top and bottom of the valance.
In applying the criteria for determining country of origin under
19 CFR 12.130, we believe that the processing operations
performed in Haiti on the submitted merchandise are substantial.
Therefore, the last substantial transformation for the submitted
merchandise occurs in Haiti.
HOLDING:
The submitted merchandise 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.
The country of origin of 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