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