CLA-2-63:RR:NC:N3:349 L89561

Ms. Erin Giang
E & E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538

RE: The tariff classification of a window panel from China.

Dear Ms. Giang:

In your letter dated January 5, 2006 you requested a classification ruling.

The instant samples are two window panels that include tiebacks. The window panels and tiebacks are made from 100 percent polyester jacquard woven fabric. Four sides of the panels are hemmed and the window panels feature a tab top. The window panels measure 42 x 84 inches. The tiebacks are rectangular and measure 3 inches wide by 21 inches in length. The back portion has a plastic ring affixed to each end. The window panels and tiebacks are considered a composite item.

The applicable subheading for the panels and tiebacks will be 6303.92.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other… window curtains (including drapes) and window valances. The duty rate will be 11.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The window panels and tiebacks fall within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division