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NY D80504

August 10, 1998

CLA-2-39:RR:NC:SP:222 D80504


TARIFF NO.: 3924.90.1010

Mr. Dennis Awana

Inter-Orient Services

1455 Monterey Pass Road, #205

Monterey Park, CA 91754

RE: The tariff classification of a fabric shower curtain with a plastic lining from the Philippines.

Dear Mr. Awana:

In your letter dated July 10, 1998, on behalf of your client Allure Home Creation, you requested a tariff classification ruling.

The submitted sample is a double swag shower curtain and a liner. The shower curtain is made of 100 percent polyester woven fabric. The shower curtain liner is made of 100 percent plastic. The shower curtain and liner measure 70 inches wide by 72 inches long. This set contains two tie backs and two tie back hooks. These items are packaged together in a clear poly bag. A printed cardboard inside the bag contains the country of origin information. Similar items have been ruled by the courts to be sets. The plastic liner imparts the essential character to this set.

The applicable subheading for the plastic shower curtain and liner 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 panel and valances;...and like furnishings. The rate of duty will be 3.3 percent ad valorem.

Even though the 100 percent woven polyester shower curtain is included as a constituent part of the set, for classification purposes, it still falls within textile category 666. Based upon international textile trade agreements products of the Philippines and Thailand are subject to the requirements of a visa only, while products from Taiwan and China are subject to quota and the requirements of a visa.

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.

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.


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