Shower curtain and liner

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