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63.03 ‑ Curtains (including drapes) and interior blinds; curtain or bed valances.
This heading includes :(1) Curtains (including drapes), which are used, for example, inside windows or to close recesses, theatre 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 clearly 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 simply cutting to required lengths and hemming, is converted into curtains).
The heading does not include exterior sunblinds (heading 63.06).
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