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HQ 955889

JULY 18, 1994

CLA-2 CO:R:C:T 955889 PR


TARIFF NO.: 6303.12.0000; 6303.92.0000

Area Director of Customs
John F. Kennedy International Airport
Building 178
Jamaica, New York 11430

RE: Request for Further Review of Protest 1001-92-104629 Dated July 15, 1992, Concerning the Classification of Curtain Fabric

Dear Sir:

This ruling is on the protest filed against your decision in the liquidation on July 6, 1992, of an entry covering curtain fabric. Our decision on the matter follows.


The imported merchandise consists of embroidered fabrics, over 50 meters in length, that are used to make curtains and valences. The curtain fabric is imported in 300 centimeter widths while the valence fabrics are imported in 75 centimeter widths. After importation, the fabrics will be cut to specific lengths and widths and hemmed to form curtains and valances.

As reported by our National Import Specialist for this area:

There appears to be a discrepancy between the submitted samples, the PFR [Protest for Further Review] and the invoice submitted with the entry summary associated with the PFR. Both the protest, the C.F. [Customs Form] 6445 and the C.F. 7501 refer to knit fabrics while the samples and the invoice are woven fabrics (polyester voile). We also note that Mr. Pipitone submitted a request for a "binding ruling" to your office in September, 1993. This request covered the same type curtain fabrics and HQ Ruling 955036 SK was issued on January 18, 1994. Whether the correct samples or not, the issue is basically the same.


The imported goods were classified by Customs as warp knit openwork fabric of man-made fibers, under subheading 6002.43.0010, xxx. The importer believes that the goods are properly classifiable under the provision for knit curtains and valances of synthetic fibers, in subheading 6303.12.0000, HTSUSA.


The imported goods appear to be the same, or essentially the same, as to the merchandise ruled on by this office in Customs Headquarters Ruling (HQ) 955036, cited above, and HQ 952650, issued on June 8, 1993. In those rulings, the goods were determined to be classifiable in either subheading 6303.12.0000, HTSUSA, if knit, or in subheading 6303,92.0000, HTSUSA, if woven. We adhere to those classifications for the reasons expressed in the cited rulings.


The imported goods are classifiable under either subheading 6303.12.0000, if knit, or under subheading 6303.92.0000, if woven. The rate of duty and applicable textile restraint category are the same for either classification. The protest should, therefore, be granted in full. If it cannot be determined whether the imported goods were knit or woven, the entry should be reliquidated under subheading 6303.12.0000, the classification which the importer contended in its protest to be correct.

A copy of this decision should be attached to the Customs Form 19, Notice of Action, furnished to the protestant.


John Durant, Director

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