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HQ 084891

March 5, 1990

CLA-2 CO:R:C:G 084891 CC


TARIFF NO.: 6303.92.0000

Mr. Steven L. Markowitz
Max Kahn Curtain Corporation
261 Fifth Avenue
New York, N.Y. 10016

RE: Classification and country of origin for curtains and tiebacks

Dear Mr. Markowitz:

This letter is in response to your inquiry of June 20, 1989, requesting country of origin and tariff classification determinations for curtains under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.


The sample at issue, style number CC-923, is assembled in Haiti. It consists of two ruffled rod pocket Cape Cod tier curtains and two matching tiebacks. This merchandise is made of 100 percent polyester woven fabric.

According to your submissions, unmarked, uncut fabric of 100 percent woven polyester is imported on bolts into Haiti. There the fabric is cut to length and width to form the bodies of the tiers, tiebacks, and ruffles. The edges of the ruffles are overlocked. A ruffle is then attached to the sides and bottom of each tier with shirred stitching to create a ruffle drop. A second ruffle is attached to the folded top of the tier with shirred stitching. A pocket through which a curtain rod may be inserted is created by sewing across the ruffled top of the tier. Ruffles are sewn to the tiebacks with two rows of shirred stitching and the sides are overlocked. Plastic rings are attached to the tiebacks. The articles are then packaged together.

Whether the submitted merchandise is classifiable in Heading 6303, HTSUSA?

Whether the processing done in Haiti is sufficient to effect a substantial transformation for country of origin purposes for the submitted merchandise?



Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6303, HTSUSA, provides for curtains (including drapes) and interior blinds, curtain or bed valances. Therefore, the curtains are classifiable in Heading 6303.

Heading 6304, HTSUSA, provides for other furnishing articles. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state that this heading covers furnishing articles of textile materials and includes curtain loops. Thus, according to the Explanatory Notes, the submitted curtain tiebacks are the kind of article provided for in Heading 6304, and they are classifiable in this heading.

Although the curtains and tiebacks are classifiable in different headings, they are imported in a common packing and, therefore, are subject to classification in accordance with the principles of GRI 3. GRI 3 provides for classification of goods that are, prima facie, classifiable under two or more headings. According to GRI 3(b), composite goods made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes to GRI 3(b) provide the following interpretation of the term composite goods:

For the purposes of this Rule [GRI 3(b)], composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.... As a general rule, the components of these composite goods are put up in a common packing.

The tiebacks match the curtains, and are made of the same fabric as the curtains. In addition, the curtains and tiebacks are packaged together. We believe that they are mutually complementary and would not normally be sold separately. Therefore, the submitted curtains and tiebacks are considered composite goods.

Because they are composite goods, the curtains and tiebacks are classified together for both duty and quota purposes. Since the curtains impart the essential character to this merchandise, it is classified in Heading 6303, HTSUSA.

Country of Origin

Section 12.130 of the Customs Regulations (19 CFR 12.130) provides that a textile product that is processed in more than one country or territory shall be a product of that country or territory where it last underwent a substantial transformation. A textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce.

Section 12.130(d) of the Customs Regulations sets forth criteria in determining whether a substantial transformation of a textile product has taken place. This regulation states that these criteria are not exhaustive; one or any combination of criteria may be determinative, and additional factors may be considered.

Section 12.130(d)(2) of the regulations states that in determining whether merchandise has been subjected to substantial manufacturing or processing operations, the following factors will be considered in each country: the physical change in the material or article, the time involved in manufacturing or processing operations, the complexity of the operations, the level or degree of skill and/or technology required, and the value added to the article.

Processing of the submitted merchandise consists basically of the following operations: cutting fabric to length and width to form the components; sewing ruffles to the top, bottom, and sides of each tier curtain; and sewing ruffles to the tiebacks. In applying the criteria for determining country of origin under 19 CFR 12.130, we believe that the processing operations performed in Haiti on the submitted merchandise are substantial. Therefore, the last substantial transformation for the submitted merchandise occurs in Haiti.


The submitted merchandise is classified under subheading 6303.92.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds, curtain or bed valances, other, of synthetic fibers. The rate of duty is 12.8 percent ad valorem and the textile category is 666.

The country of origin of the submitted merchandise is Haiti.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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.


John Durant, Director

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