CLA-2-63:RR:NC:TA:349 R00107
Mr. Ayad Omuera
5501 Seminary Rd., Apt. # 608 S
Falls Church, VA 22041
RE: The tariff classification of curtains from Morocco.
Dear Mr. Omuera:
In your letter dated February 3, 2004 you requested a classification ruling.
You will be importing curtain fabric that has been further processed after weaving. Four photos of the different styles of curtains were included with your submission. The curtains will be made from polyester woven fabric. You indicate that the imported curtain fabrics will measure 118 inches (3 m) wide by 55 yards (50 m) in length. Wide bands of various embroidered patterns and designs create a finished scalloped edge along one edge of the curtain fabrics.
Heading 6303, HTSUSA, which provides for curtains (including drapes) and interior blinds, curtain or bed valances. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to Heading 6303, HTSUSA, state, in pertinent part:
(1) Curtains (including drapes) which are used, for example, inside windows...The expression "curtains" covers lightweight and transparent or semitransparent articles and articles made of thick fabrics. The heading also covers material in the length so processed after weaving that it is clearly suitable for conversion, by a minor operation, into finished articles of this heading (e.g., fabric in the length to one edge of which has been added a frilled border and which, by simply cutting to required lengths and hemming is converted into curtains).
The instant fabric, which has been embroidered with a decorative pattern and finished with a scalloped edge, has undergone substantial processing after weaving. These manufacturing operations have dedicated the material for use as a curtain. It is clear that the material requires minor additional processing for conversion into a finished curtain. Therefore, the material in question is properly classifiable under Heading 6303, HTSUSA, as a curtain.
The applicable subheading for the curtains will be 6303.92.2010, Harmonized Tariff Schedule of the United States (HTS), 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.
The curtains fall within textile category designation 666. Based upon international textile trade agreements products of Morocco are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.
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