HQ 085011: Shower curtain and liner

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 085011

                                   August 25, 1989



          CLA-2:CO:R:C:G  085011  SR

          CATEGORY:  Classification

          TARIFF NO.:  6303.91.0000

          Mr. Shelton Townley
          Rogers & Brown Custom Brokers, Inc.
          P.O. Box 937
          Greer, SC 29651

          RE: Shower curtain and liner

          Dear Mr. Townley:

               This is in reference to your letter dated June 1, 1989,
          requesting the tariff classification of a shower curtain and a
          liner under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  The shower curtain was produced in China and
          the liner was produced in Taiwan.

          FACTS:

               The merchandise at issue consists of a shower curtain and a
          liner.  The shower curtain is a woven 100 percent cotton
          embroidered fabric.  The shower curtain liner is made of 100
          percent vinyl.  The country of origin of the shower curtain is
          China and the country of origin for the shower curtain liner is
          Taiwan.  The liner will be shipped from Taiwan to China where it
          will be packaged with the shower curtain in a clear heat sealed
          poly bag.  Inside the bag will be a printed cardboard insert with
          the country of origin information.  It was not stated in the
          importer's letter whether the country of origin of the liner will
          be on the cardboard insert.  The country of origin of Taiwan
          should be on the insert for the liner.  Although the goods are
          packaged together as a set, each item still retains its own
          separate function and identity.  The goods were not transformed
          when they were packaged; therefore, the country of origin does
          not change.  The shower curtain will also have a tag that is
          attached that will also provide its country of origin.


















                                         -2-

          ISSUE:

               What is the classification of a shower curtain and liner?

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA, is governed by the
          General Rules of Interpretation (GRI), taken in order.  GRI 3(b)
          provides that composite goods consisting of different materials
          or made up of different components, and goods put up in sets for
          retail sale, shall be classified as if they consisted of the
          material or component which gives them their essential character.
          The Explanatory Notes provide the official interpretation of the
          tariff at the international level.  The Explanatory Notes to GRI
          3(b) state that the term goods put up in sets for retail sale
          shall be taken to mean goods which consist of a least two
          different articles which are prima facie classifiable in
          different headings, consist of products or articles put up
          together to meet a particular need or carry out a specific
          activity, and are put up in a manner suitable for sale directly
          to users without repacking.  The merchandise at issue does meet
          this definition of a set.  It must be determined which item of
          the set imparts the essential character.

               It is difficult to determine whether the shower curtain or
          liner imparts the essential character of this merchandise.  The
          shower curtain is embroidered and provides a decorative aspect
          for which the consumer might purchase it; however, the waterproof
          liner provides the main function of a shower curtain.  When the
          essential character of an article cannot be determined, under GRI
          3(c), the article shall be classified under the heading which
          occurs last in numerical order among those which equally merit
          consideration.  The provisions that equally merit consideration
          are subheading 6303.91.0000, HTSUSA, which provides for curtains
          of cotton, and subheading 3924.90.1010, HTSUSA, which provides
          for other household articles and toilet articles of plastics,
          curtains and drapes.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          6303.91.0000, HTSUSA, which provides for curtains, other, of
          cotton.  The textile category number is 369, the rate of duty is
          11.7 percent ad valorem.  Only the weight of the cotton shower
          curtain is used for quota purposes.

















                                         -3-

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

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division


















































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference