CLA-2-39:RR:NC:SP:222 D80504
Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road, #205
Monterey Park, CA 91754
RE: The tariff classification of a fabric shower curtain with a plastic
lining from the Philippines.
Dear Mr. Awana:
In your letter dated July 10, 1998, on behalf of your client Allure Home
Creation, you requested a tariff classification ruling.
The submitted sample is a double swag shower curtain and a liner. The
shower curtain is made of 100 percent polyester woven fabric. The shower
curtain liner is made of 100 percent plastic. The shower curtain and liner
measure 70 inches wide by 72 inches long. This set contains two tie backs and
two tie back hooks. These items are packaged together in a clear poly bag. A
printed cardboard inside the bag contains the country of origin information.
Similar items have been ruled by the courts to be sets. The plastic liner
imparts the essential character to this set.
The applicable subheading for the plastic shower curtain and liner will be
3924.90.1010, Harmonized Tariff Schedule of the United States (HTS), which
provides for...other household articles...of plastics: other: curtains and
drapes, including panel and valances;...and like furnishings. The rate of duty
will be 3.3 percent ad valorem.
Even though the 100 percent woven polyester shower curtain is included as a
constituent part of the set, for classification purposes, it still falls within
textile category 666. Based upon international textile trade agreements
products of the Philippines and Thailand are subject to the requirements of a
visa only, while products from Taiwan and China are subject to quota and the
requirements of a visa.
The designated textile and apparel categories may be subdivided into parts.
If so, visa and quota requirements applicable to the subject merchandise may be
affected. 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.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Alice Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division