WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
63.03 Curtains (including drapes) and interior blinds; curtain or bed valances. - Knitted or crocheted : - - Of synthetic fibres 6303.19 - - Of other textile materials 6303.12 - Other : 6303.91 - - Of cotton 6303.92 - - Of synthetic fibres 6303.99 - - Of other textile materials This heading includes : L (I) Curtains including drapes), which are used, for example, inside windows or to close recesses, eatre stages, etc. The expression " curtains " covers lightweight and transparent or semi-transparent articles and articles made of thick fabrics. (2) Interior blinds, which are usually opaque and of the roller variety (e.g., those for railway carriages). (3) Curtain valances (or pelmets), which consist of strips of fabric designed to be fitted above windows to hide the tops of curtains, and bed valances for attachment to beds for concealment and decoration. The heading also covers material in the length so processed after weaving that it is cleatly suitable for conversion, by a minor operation, into finished articles of this heading (e.g., fabric in the length to one edge of which has been added a frilled border and which, by slmply cutting to required lengths and hemming, is converted into curtains). The heading does not include exterior sunblinds (heading 63.06).
1.- Sub-Chapter I applies only to made up articles, of any textile fabric. 2.- Sub-Chapter I does not cover : (a) Goods of Chapters 56 to 62; or (b) Worn clothing or other worn articles of heading 63.09. 3.- Heading 63.09 applies only to the following goods : (a) Articles of textile materials : (i) Clothing and clothing accessories, and parts thereof; (ii) Blankets and travelling rugs; (iii) Bed linen, table linen, toilet linen and kitchen linen; (iv) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05; (b) Footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements : (i) they must show signs of appreciable wear, and (ii) they must be presented in bulk or in bales, sacks or similar packings. Subheading Note. 1.- Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alpha- cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).