[SOLVED] Plaintiff, Better Home Plastics Corp., imported

Plaintiff, Better Home Plastics Corp., imported shower curtain sets consisting of an outer textile curtain, an inner plastic liner, and plastic hooks. The liner prevented water from escaping and was color coordinated to match the curtain. The curtain was decorative and semitransparent, permitting the color of the plastic liner to show when in use. Customs classified the merchandise under the provision for the set’s outer curtain at a duty of 12.8 percent, under Heading 6303 for “Curtains and interior blinds; curtain or bed valances” and Subheading 6303.92 as “Other … Of synthetic fibers.” Better Home argues that classification of the set should be based on the set’s inner plastic liner under Heading 3924 for “Tableware, kitchenware, other household articles and toilet articles, of plastics,” and item 3924.90.10 for “Curtains and drapes” at a duty of 3.36 percent ad valorem.

DICARLO, CHIEF JUDGE
Goods put up in sets for retail sale, which cannot be classified according to the most specific heading, are classified by the “component which gives them their essential character.” GRI 3b. Better Home Plastics contends the court must apply the essential character test, in classifying the applicable merchandise. Application of the test, Better Home Plastics asserts, would mandate classification of the set on the basis of its inner plastic liner pursuant to Subheading 3924.90.10 … .
Defendant contends the essential character of the curtains is embodied in the textile curtain. Defendant raises numerous arguments to support its position, particularly that
(1) the plastic liner is replaceable at 1/3 to 1/4 the price of the set;
(2) the consumer purchases the set because of the decorative function of the outer curtain, and not for the protection afford by the liner; and
(3) the liner is only employed for the limited period that someone is utilizing the shower, whereas the decorative outer curtain is employed, at a minimum, when the bathroom is in use, and as much as 24 hours a day. Defendant also contends Better Home Plastics’ invoice description supports Customs’ classification. Pursuant to the invoice description, the set is sold as “Fabric Shower Curtain and Liner.” Therefore, defendant argues, this description serves as an admission that the curtain provides the essential character of the set. * * *
Although the court agrees that the curtain in the imported set imparts a desirable decorative characteristic, nonetheless … it is the plastic liner that provides the indispensable property of preventing water from escaping the shower enclosure. The liner
(1) prevents water from escaping when the shower is in use;
(2) protects the fabric curtain from mildew and soap scum; and
(3) conceals the shower and provides privacy when the shower is in use. Further, the plastic liner can serve its intended function without the outer curtain and contributes to the overall appearance of the set. The outer curtain, in contrast, merely furthers the set’s decorative aspect. The court therefore concludes the essential character of the set is derived from the plastic liner.
Defendant’s other contentions are also unpersuasive. The manner in………………….

Required:
1. What is the “essential character” test, and how was it applied here?
2. At the end of the opinion the court clarifies that its decisions is limited to shower curtains at the “low end of the market.” Why might that have made a difference?

Question: Plaintiff, Better Home Plastics Corp., imported