June 15 1993
Ms. Patti Van De Wark
1401 Martin Avenue
Santa Clara, CA 95050-2614
RE: Tariff classification of Coromandel screens from China or Hong
Dear Ms. Van De Wark:
In your letter dated May 18, 1993 you requested a tariff
The ruling was requested on Coromandel screens. The screens consist of
floor-standing 72 inch high or 84 inch high hinged panels in sets of four or
six. The panels are made of wood and are lacquered and painted on both
sides. They are used to decoratively divide a room or conceal off an area.
The Coromandel screens function as screens within the common definition
of the term. A screen is defined as something that shelters, protects or
conceals. The American Heritage Dictionary of the English Language (New
College Edition) defines a screen as follows:
n. 1. A movable device especially a framed construction,
designed to divide, conceal, or protect, as a hinged or
sliding room divider.
The wood blinds, shutters, screens and shades of subheadings
4421.90.3000 and 4421.90.4000, Harmonized Tariff Schedules of the United
States Annotated (HTSUSA), all function similarly in that they conceal or
protect an area. However, there is no language in the applicable heading or
subheadings which limits these functions to windows.
The applicable subheading for the Coromandel screens will be
4421.90.4000, HTSUSA, which provides for wood blinds, shutters, screens and
shades, all the foregoing with or without their hardware; other. The rate of
duty will be 8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Jean F. Maguire
New York Seaport