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NY 891988

November 26, 1993

CLA-2-63:S:N:N6:349 891988


TARIFF NO.: 6303.92.0000

Ms. Valerie Caulfield
Freight Brokers International Inc.
1200 Brunswick Ave.
Far Rockaway, NY 11691

RE: The tariff classification of a shower curtain set from Mexico.

Dear Ms. Caulfield:

In your letter dated September 24, 1993, on behalf of Dawson Home Fashions, you requested a tariff classification ruling.

You submitted a shower curtain set identified in your letter as the "Deluxe Swag Shower Curtain". It is comprised of a textile shower curtain, a plastic liner, textile tiebacks, and plastic hooks. The shower curtain and tiebacks are made of 100 percent polyester woven fabric. The shower curtain measures 68 inches by 72 inches. There is a valance sewn to the top portion and the edges are finished with a ruffle. The shower curtain liner is made of 100 percent vinyl material. All the items are packed together in a plastic bag ready for retail sale. As requested the sample is being returned.

Headquarters has previously ruled that similar shower curtain sets meet the definition of "goods put up in sets for retail sale" and should be classified as such. Since it can not be determined whether the liner or the fabric curtain impart the set's essential character, the set will be classified, as per General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last.

The applicable subheading for the set will be 6303.92.0000, 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. The rate of duty will be 12.8 percent ad valorem.

From the information and samples submitted, it is our opinion that the assembling of cut U.S. components performed in Mexico to create the swag shower curtain would be considered proper assembly operations or incidental to the assembly process. Therefore, upon compliance with the documentary requirements of Customs Regulations [19 CFR 10.24, and 10.16(a)] the imported shower curtain set may be entered under subheading 9802.00.80,

Harmonized Tariff Schedules of the United States (HTS), subject to duty upon the full value of the imported assembled article, with allowances in duty for the cost of the value of the U.S. components incorporated therein. The information substantiating 9802.00.80 must be submitted at the time of entry.

The shower curtain set falls within textile category designation 666. Based upon international trade agreements, products of Mexico are subject to visa requirements. Only the weight of the polyester shower curtain and tiebacks are used for visa purposes.

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. 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.

Certain textile mill products classified in the above heading are subject to Countervailing Duty under case number C-201-405.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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