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NY C87047

May 19, 1998

CLA-2-39:RR:NC:SP:222 C87047


TARIFF NO.: 3924.90.1010

Ms. Kim Young
BDP International, Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of a double swag shower curtain set from Taiwan.

Dear Ms. Young:

In your letter dated April 22, 1998, on behalf of your client Meijer, Inc. you requested a tariff classification ruling.

The submitted sample is identified as a double swag shower curtain set, item #809526. This set includes a 70" wide x 72" long double swag shower curtain and two tiebacks. The shower curtain and the tiebacks are composed of 100 percent polyester woven fabric. This set also includes a matching vinyl liner curtain and two tiebacks hooks.

You show a retail price on the set to be $14.99. Following Better Homes Corp. v. United States, Slip OP.96-35 the plastic liner is considered to be the essential character of the set.

Although classified as a set, the textile component is subject to a textile category number as if classified separately. The double swag polyester shower curtain falls within textile category designation 666. Based upon international textile trade agreements products of Taiwan are subject to quota and visa requirements.

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. 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.

The sample is returned as requested.

The applicable subheading for the double swag shower curtain set will be, 3924.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: curtains and drapes, including panels and valances, napkins, table covers,....and like furnishings, curtain and drapes. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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