CLA-2-63:RR:NC:N3:349 M83669
Sherry Sampson
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of a shower curtain, shower curtain rings, bath mats and toilet lid cover from China.
Dear Ms. Sampson:
In your letter dated May 12, 2006 you requested a classification ruling.
The submitted sample, identified as a “Holiday Bath Set” Product #48394 Code #BE16G, consists of a shower curtain, plastic curtain rings, bath mats and toilet lid cover. The shower curtain is made from 100 percent polyester woven fabric. The fabric is printed. It measures 72 inches in length by 70 inches in width. Three sides are hemmed. The top of the curtain has 12 buttonholes used for the placement of shower rings. The shower curtain rings are made from plastic material that is covered with textile woven fabric.
The bath mat, contour mat and toilet lid cover are all made from acrylic yarn. The yarn has been tufted into a man-made fiber woven base fabric backed with latex. The bath mat and contour mat feature a skid resistant bottom. The bath mat measures approximately 19 x 30 inches, the contour mat 18 x 18 inches and the toilet lid cover 14 x 16 inches. All of the items will be available in two patterns either a snowflake or poinsettia.
In your letter you refer to the instant samples as a “Holiday Bath Set”. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUS at the international level, "goods put up in sets for retail sale" refers to goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking.
In this instance the second criterion is not met since the shower curtain, shower curtain rings, bath mat, contoured mat and lid cover are not put up for the same use. Each item will be classified separately.
The applicable subheading for the snowflake pattern shower curtain will be 6303.92.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: other… other: other. The duty rate will be 11.3 percent ad valorem.
The applicable subheading for the snowflake pattern shower curtain rings will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the snowflake pattern bath and contour mats will be 5703.30.8030, HTSUS, which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other man-made textile materials: other…measuring not more than 5.25 m2 in area. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the snowflake pattern toilet lid cover will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 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 shower curtain and toilet lid cover fall within textile category designation 666 while the bath and contour mats fall within textile category designation 665. The shower curtain from China does not fall within the recently announced quantitative restrictions between the United States and China, commonly referred to as China Safeguards or Safeguard Quotas. 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.
Please note, that the classification of the “poinsettia pattern” items involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to “poinsettia patterned’ items. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved.
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