CLA-2-39:OT:RR:NC:N4:433
Kay Morrell
Customs Senior Specialist
JC Penney Purchasing Corporation
6501 Legacy Drive MS2316
Plano, TX 75024
RE: The tariff classification of beaded curtains and valance from China.
Dear Ms. Morrell:
In your letter dated June 2, 2010, you requested a tariff classification ruling. The samples submitted will be returned to you, as requested.
Samples have been provided for two styles which you have designated “A” and “B” for ruling purposes. Style “A” is a beaded panel with a rod pocket of polyester and multiple strands of hanging plastic beads of various shapes and sizes. These beads are strung individually on a strand of thread. This item is to be sold in various lengths ranging from 63 to 95 inches with widths of 42 inches and will be boxed for retail sale. Style “B” is also a beaded panel with a rod pocket made of polyester and multiple strands of various sized beads. These beads are molded onto the string rather than having been individually strung. This style will be sold in various lengths between 63 to 95 inches and a width of 42 inches. Descriptive literature indicates that the beaded panels can be used by themselves as an individual window treatment or combined with fabric curtains.
You suggest in your letter that the appropriate heading for these items would be HTSUSA 3924.90.1010 which applies to curtains and drapes, including panels and valances, of plastic. However, we have determined that these items are not considered furnishings under this heading. Customs headquarters has determined that textile furnishings are both decorative and functional (as dealt with in HQ960435, HQ960400, and HQ960249). Also, the types of items described in the plastic furnishings provision of 3924.90.10 tend to be made of plastic film or sheeting. These items are not functional curtains as they do not block light from outside the room and do not prevent outsiders from looking through the window into the room. These items are only decorations without utilitarian function and, therefore, not classified under 3924.90.10.
The applicable subheading for the beaded curtain and valance will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic…Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division