The tariff classification and applicability of subheading 9801.00.1098 to a shower vinyl curtain

N362285 July 8, 2026 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1010; 9801.00.1098 Mr. Tom Gould Tom Gould Customs Consulting, Inc. 16475 466th Pl SE North Bend, WA 98045 RE: The tariff classification and applicability of subheading 9801.00.1098 to a shower vinyl curtain Dear Mr. Gould: In your letter dated June 12, 2026, on behalf of your client, ASI Southeast Inc., you requested a ruling on the tariff classification and the applicability of subheading 9801.00.1098, Harmonized Tariff Schedule of the United States (HTSUS) for a shower vinyl curtain. The item under consideration is identified as a shower vinyl curtain, Part No. 10-1200-V72. In your correspondence, you stated that it is made of polyvinyl chloride (PVC) plastic sheet material. You also stated that the shower vinyl curtain is going through the process of an import, export, and re-import: the article is imported from China to U.S. and transferred and shipped to Mexico. It is exported from Mexico back to U.S. The product is exported and re-imported without undergoing any manufacturing processing or packaging operations. It is not changed in any way while in the U.S. or Mexico. The shower vinyl curtain measures approximately 72 inches wide by 72 inches high. The applicable subheading for the shower vinyl curtain will 3924.90.1010, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances;…Curtains and drapes.” The general rate of duty will be 3.3 percent ad valorem. Based on the information submitted, the subject product will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for this product will be 9801.00.1098, HTSUS, which provides for “Products of the United States when returned after being exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Other.” Products classified in subheading 9801.00.1098, HTSUS, are free of duty. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Salas at dana.l.salas@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division